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Measures of moral encouragement, such as gratitude, a certificate of honor, or a photo on the Wall of Honor, have a motivational effect in firms that have a long tradition of such rewards. Although moral incentives are also applied in Western countries and in the USA - for example, a distinguished employee is photographed together with the head of the company, and such a photograph is on the employee's desktop for everyone to see.

Social prevention and social protection of workers is free health care, checkups, benefits, food stamps, free tours, travel allowances, and other types of non-monetary incentives. However, such methods social protection have a motivational effect on those enterprises where the cost of labor is relatively low and additional measures of material incentives for employees are required.

Separately, one can single out the spiritual and moral methods that were inherent to a greater extent in the Soviet model of labor stimulation. This is an orientation towards macro goals, voiced by the slogans: "Catch up and overtake America!", "Five-year plan - in three years" and the like. Therefore, such methods are rarely applicable at the scale of the organization. However, in order to satisfy some of the employees' needs of a higher order for involvement and success (they are by no means observed in all), management can determine the highest goals of the company (ideals) and pursue a policy of achieving them by spiritual and moral methods (propaganda, etc.).

The purpose of incentives to work is to develop a system of people's needs, the structure of their personal interests, to reveal the abilities of an employee, to increase his economic and social responsibility. In order for incentives to fulfill their role in full, the approach to a person only as an individual who compares the benefits from the growth of his material well-being with the hardships of more intensive and strenuous work must be overcome in the public mind. This approach (unfortunately, the most common one) limits the incentive system salary, remuneration, opportunities to "commodify" income. Moral, creative incentives to work are considered less important, they are often assigned a secondary role.

Meanwhile, when the task is to significantly increase the socially necessary intensity and quality of work, to ensure the best use of production and labor potential, it is very important and social factors harmonization of personal interests, their combination with collective ones, creation of favorable conditions for the development of the individual in the labor process. In order to really manage interests and through interests, it is necessary to ensure the commonality of material, moral, creative and other incentives.

Such an approach to the system of incentives to work, as evidenced by the experience of not only Russian, but also foreign enterprises, significantly increases the effectiveness of material interest. This experience confirms that if wages compensate for the lack of creativity in work, the underdevelopment of forms of participation of workers in enterprise management, the weakness of social infrastructure and similar phenomena (for example, the severity and unattractiveness of working conditions), the functions of stimulating highly productive labor cannot be carried out effectively enough. At the same time, as it was mentioned, the task of eliminating growth constraints is very urgent in Russia. wages, to ensure timely payment of what is really earned.

Incentives to work organically include the consistent implementation of the principle of social justice in all spheres of life, strengthening the connection between an employee's income and labor (its costs and results). In practice, this principle is implemented through social guarantees. The most important of them:

- guarantees of formation, maintenance, development of human abilities, and first of all, the ability to work;

- guarantees for the realization of abilities in the process of labor activity (guarantees of employment, workplace and the course of the production process, ensuring the full realization of abilities);

- taking into account in the distribution of the results and costs of labor, maintaining the role of labor income as the main one that determines the well-being of the employee and his family (in a broad sense, a rational combination of distribution in accordance with the cost, price of labor in the labor market and distribution according to work);

- guarantees in the field of sale and exchange (guarantees of commodity coverage of cash income and availability of goods and services on the market for the vast majority of the population, not only in terms of assortment, but also in terms of prices and tariffs);

- Guarantees in the sphere of consumption (opportunities to achieve higher standards of consumption) on the basis of income growth and an increase in real wages and real incomes.

An essential role in stimulating work is played by the development of "co-ownership" motives, i.e., the access of workers to managerial decision-making, not only directly in production, but also at higher levels of management.

World practice shows that in modern society, to an increasing extent, a person's choice of a place of work is determined by the content of labor and satisfaction with it. We are talking about the diversity of labor functions performed by the employee, the development of elements of creativity in work, the opportunities for professional and qualification growth, the socio-psychological climate in the team, which together form the concept of job satisfaction.

From this it is obvious that the labor activity of an employee largely depends on changes in the sphere of labor. The main factors that determine these transformations are as follows:

- re-equipment, rationalization of workplaces during the reconstruction of production processes;

- the formation of an employee adequate to the intensive type of reproduction, the creation of conditions for increasing labor activity based on the growth of the professional qualification and general educational level of employees;

- ensuring the effective interaction of material and personal factors of production, i.e., the conjugated development of the system of jobs and the total worker; this can be achieved through advanced training and retraining of personnel for new technologies and advanced (progressive) forms of labor and production organization.

All these factors individually and in combination form the attitude of the employee, his willingness to work with maximum efficiency. At the same time, they create the prerequisites for the full use of labor potential, affect labor returns.

Thus, at enterprises where wages do not reach a high level, administrative and socio-psychological methods of personnel management are most applicable. These are mostly state-owned enterprises.

In organizations where material incentives play a major role, economic methods of motivation are used, but one should not forget about socio-psychological methods of influence. An integrated target approach should be applied.

1.3 Forms of remuneration in modern organizations

Forms and systems of wages is a mechanism for establishing the amount of earnings depending on the quantitative result and quality of labor (its complexity, intensity, conditions).

Consider the main forms and systems of remuneration in modern organizations.

Tariff system of wages.

Labor rationing serves as the basis for the development of performance standards various operations, allows you to set for each employee a normalized (required for performance) amount of labor costs. The purpose of tariffing is to establish prices (tariffs) for the relevant types of work and operations, which allows organizing work to determine the amount of wages for employees.

The tariff system is the link between the regulation of labor and wages. The tariff system is a set of standards with the help of which differentiation and regulation of wages are carried out depending on the complexity, working conditions, its national economic significance and characteristics.

The tariff system includes:

- tariff scale,

- tariff rate,

- tariff coefficients,

- tariff and qualification reference books,

- allowances, surcharges to tariff rates and salaries,

- regional coefficients.

The tariff scale is a combination tariff categories and the coefficients corresponding to them or the ratio of tariff rates by categories. It serves to establish the ratio of wages depending on the level of qualification. From the practice of tariff scales, four main types of six-digit grids are known, which differ in the nature of the change in tariff coefficients from category to category:

1) Progressive absolute and relative increase in tariff coefficients.

2) Progressive absolute and constant relative increase in tariff coefficients.

3) Constant absolute and regressive relative increase in tariff coefficients.

4) Regressive absolute and relative increase in tariff coefficients.

AT modern conditions tariff rates can be changed by an economic entity in the required direction: the range of the grid can be increased or decreased, i.e. the ratio of rates of extreme categories; a mixed nature of the construction of grid parameters can be chosen, using a combination of progressive, regressive and equal relative and absolute increase in tariff coefficients.

For all institutions, organizations and enterprises that are on budget financing, the use of a single tariff scale (ETC) is mandatory. It consists of 18 bits. The size of the tariff rate (salary) of the 1st category is established by the Government of the Russian Federation. The rates (salaries) of employees of the other categories of the ETC are established by multiplying the tariff rate (salary) of the 1st category by the corresponding tariff coefficient.

The tariff rate determines the amount of remuneration per unit of working time (minute, hour, day, month) and depends on the form of remuneration, conditions, significance and complexity of labor. Its size increases as the complexity of the work being performed increases. The tariff rate is expressed in monetary terms.

The tariff rate of the 1st category determines the level of remuneration for simple labor per unit of working time, it is the basis for determining the salary of an employee based on the skill level. Tariff rates of the 1st category, differentiated by intensity, types of work and working conditions, form the so-called vertical of rates of the 1st category.

Tariff rates for the categories of workers, differentiated by the complexity of the work they perform (worker qualifications) form the so-called horizontal rates, or tariff scale.

The ratio between the sizes of tariff rates, depending on the category of work performed, is determined by the tariff coefficient indicated in the tariff scale for each category. The tariff coefficient shows how many times the tariff rate of this category is higher than the tariff rate of the first category. The tariff coefficient of the 1st category is equal to 1. Starting from the 2nd category, it increases and reaches its maximum value for the last highest category.

The tariff category determines the level of qualification of the employee and, depending on this amount of remuneration.

The category of work and the category of the employee are determined through the tariff-qualification guide (TKS). The TCS is a list of professions, specialties of workers by type of work, as well as the qualifications required to perform these works. TCS are single (for the same professions) and sectoral. The TCS serves to rate works and workers and assign them ranks. It consists of three sections. The first section describes the work that a worker of this qualification must perform.

The second section reflects information about what a worker of the corresponding profession and qualifications should know about his equipment and the materials used.

The third section contains examples of work typical of each category. According to these examples, tasks are set for workers when they are assigned the appropriate qualifications. The TCS indicates what a worker of each profession and category should know theoretically and be able to perform in practice.

An enterprise (firm) can independently carry out work on the tariffing of workers and employees, but usually the Unified Tariff and Qualification Directory (ETKS) is used for these purposes.

The solution of the issue of paying workers on the basis of the salary system is within the competence of the organization, which independently approves the lists of professions of workers whose work is payable on the basis of salaries, indicating their size.

Such lists can also be drawn up in the form of annexes to the collective agreement. When approving these lists, the all-Russian classifier of occupations for workers can be used.

In a planned, centralized economy, the tariff system of remuneration is one of the main elements of the organization of wages. In the conditions of economic independence and isolation of economic entities, when enterprises independently build their wage policy, it is transformed into a system of standards that are purely recommendatory in nature. In this capacity, the standards can find application in enterprises of any organizational and legal forms.

Tariff-free wage system.

Remuneration of labor according to tariffs and salaries does not allow to get rid of leveling, to overcome the contradiction between the interests of an individual worker and the entire team.

A tariff-free wage system is a possible option for improving the organization and stimulating labor. It synthesizes the main advantages of time and piecework wages and provides flexible linkage of wages with the performance of the enterprise and individual employees.

The use of this system is due to the fact that in the conditions of transition to the market there is a need to revise the procedure for the formation of the wage fund. It should depend primarily on the volume of products sold (works, services), which can change, and, consequently, the size of the wage fund will change.

With a tariff-free system of remuneration, an employee's earnings directly depend on the final results of the activities of both a structural unit and an economic entity as a whole.

According to this system, the salary of all employees from the manager to the worker is the employee's share in the payroll fund (payroll), depending on various criteria.

At the same time, the divisions and each employee are ranked based on their qualifications and work efficiency. The salary of each employee depends on:

- from the qualification level of the employee;

- from the coefficient of labor participation (KTU);

- from actual hours worked.

Each employee is assigned their own qualification level. It is defined as the quotient of the employee's actual salary for the past period by the minimum wage established at the enterprise for the same period.

Depending on the qualification level, all employees are divided into qualification groups, the number of which may be different.

Based on the assessment qualification level the following criteria can be set: education, professional qualifications, efficiency, etc. The system of qualification levels creates great opportunities for financial incentives more skilled labor than the system of wage categories, which holds back the growth of the category, and consequently, wages. The qualification level can be repeated during the entire working life.

The calculation of wages under the tariff-free wage system is determined in the following sequence:

1) The number of points earned by each employee is determined:

Qb= KU KTU Qh, (1)

where KU is the qualification level;

KTU coefficient of labor participation;

Pts the number of man-hours worked.

2) The total amount of points earned by all employees of the unit:

QNb = Qb. (2)

3) The share of the wage fund attributable to the payment of one point (rub.):

d = FOT / QNb, (3)

where d is the share of the wage fund;

FOT wage fund.

4. The salary of each employee is determined:

FOTn = d Qb, (4)

where FOTn is the employee's salary.

Such a system changes the proportions of payroll distribution at the same qualification level. The earnings of some may increase, while others may decrease.

An estimated indicator of the work of an economic entity is the volume of products sold (works and services).

Efficiency of work is shown through the volume of implementation. The higher the volume of sales, the higher the wages should be. This is especially effective for management personnel and support workers, since these two categories of workers are not so closely related to the volume of output. Remuneration of these categories of labor can be carried out through coefficients or percentages. Head 1.5 of the volume of production, deputy head 0.9 of the accrued payment of the director, etc. In this case, fixed salaries are not established for administrative and managerial personnel, the payment changes monthly depending on the volume of products sold.

A kind of tariff-free system of remuneration can be considered a rating system of remuneration. It takes into account the contribution of employees to the performance of the enterprise and is based on the share distribution of the wage fund.

The rating system provides for taking into account the following components of the educational level: work experience, the ability of an employee to use his knowledge and experience in a particular activity. Labor rating is determined by the product of three coefficients:

Rt = Ko Ks Kz, (5)

where K is the coefficient of educational level, which increases in proportion to the growth of the employee's knowledge from 0.8 to 2.0;

Кс coefficient characterizing work experience, the value of which is from 2 to 4.5, in order to reduce staff turnover in the first years of work and ensure an annual stable increase in wages by a certain percentage;

Kz coefficient characterizing the place of the employee in the structure of the enterprise and corresponding to his category.

In order to link wages to performance, the rating price is determined by dividing the wage bill by the sum of the ratings of all employees. On the basis of the “unit price of the coefficient”, the base salary is formed. When compared with the tariff scale, this is the minimum wage set at the enterprise for a given period.

To improve the dynamics of the production process, three variable coefficients are introduced to the salary of each employee, received as the product of the base salary (Bzp) by the labor rating:

Kp is the planned coefficient, which is proportional to the percentage of the fulfillment of the planned target for workers and hours worked for employees;

Kkt labor quality coefficient, which is formed on the basis of the current standards of the enterprise;

Kstr is an insurance coefficient introduced to create an insurance reserve necessary for the remuneration of new entrants, as well as to stimulate the improvement of education.

Then the employee's salary will be determined by the formula:

Zpl= Bzp rt Kp kkt kstr, (6)

The labor rating takes into account the potential abilities of the employee, and other indicators adjust it depending on the employee's contribution to the results of the enterprise. The labor rating system takes into account the personal characteristics of the employee.

Another type of tariff-free wage system is contract system. An agreement (contract) is concluded between the employer and the employee for a certain period, which specifies working conditions, obligations of the parties, working hours, the duration of the contract and the level of remuneration (in the event of termination of the contract, the consequences of early termination).

Piecework wages.

In modern conditions, two forms of remuneration can be distinguished: piecework and time. Each of the forms includes several systems, which are selected in accordance with the specific conditions of production.

Piecework wages should be used in those areas and types of work where it is possible to standardize and take into account the individual or collective contribution and the final result of production, an increase in the volume depends on the skill level of the employee. It allows you to stimulate an increase in the output of products (services, works). With a piece-rate form of remuneration, the work of an employee is paid at piece rates in accordance with the number of products or operations produced. Piecework payment can be individual and collective.

Individual payment is applied in those jobs where the work of the employee is subject to accurate accounting, while taking into account the number of suitable products manufactured by the employee.

The collective form of payment is characterized by the fact that the work of an employee is paid depending on the results of the work of the entire team (team, section), through the coefficient of labor participation of each.

Piecework wages are divided into a number of systems: direct piecework, piecework-bonus, piecework-progressive, indirect piecework, chord.

Direct piecework wage (Zsd) is determined based on the quantity of products produced for the billing period of time and the piecework rate per unit of production:

Zsd=K q, (7)

where K is the amount of output produced by the worker,

q piece rate.

An individual piece rate per unit of production or work is determined by multiplying the hourly tariff rate (Sch) established in accordance with the category of work performed by the time norm of a unit of production (Hvr) in standard hours:

R \u003d Cch * Hvp. (eight)

Or by dividing the hourly tariff rate by the production rate (Nvyr):

R = Mid / Out. (9)

Piece-bonus wages are used to increase the interest of workers in improving quality, increasing labor productivity, and saving material resources, cost reduction. The bonus is paid for specific quantitative and qualitative performance indicators, is set as a percentage of the direct salary. The amount of the bonus, bonus conditions are determined by the regulation on bonuses:

Zsd-prem \u003d Zsd + P, (10)

where P is the premium.

Bonuses are divided into conditional and non-conditional wage system. Bonuses stipulated by the system of remuneration, this is an additional premium payment for achievement in work. Bonuses that are not determined by the wage system are incentive bonuses. Such bonuses are a right, not an obligation of the administration.

The bonus system is introduced by the administration in accordance with Art. 83 of the Labor Code of the Russian Federation.

Piecework-progressive wages are used when it is necessary to perform a set amount of work with high quality and in a short time, or to increase output without reducing quality. This system is usually used in work related to the development new technology, products. It provides for payment at direct piece rates within the limits of fulfillment of the norms (Ro), and in case of production in excess of the norms at increased rates (Rye):

Zsd-progress = Ro Qp + Rye (Qf- Qp), (11)

where Ro is the direct price (usual),

Rye price increased (increased);

Qf, Qp actual and planned output.

Indirect piecework wages are applied to those workers who service technological processes. They are employed in maintenance and ancillary work (adjusters, repairmen, drivers of vehicles within the company). The amount of their wages depends on the performance of the serving main workers pieceworkers. The salary is determined by multiplying the indirect piece rate (Rkos) by the quantity of products produced by the workers of the serviced area (Qno):

Zkos-sd= Rkos qno, (12)

R braid \u003d SCH / (Nobs H vyr),(13)

where Nobs is the employee service rate,

Nvyr production rate.

Indirect piecework wages are used to pay those groups of auxiliary workers that have a significant impact on the output of the main workers.

A lump-sum piecework salary provides for payment not for each operation separately, but for the entire volume (complex) of work (emergency cases, development of new products). The cost of the entire work is determined based on the current norms and prices for individual elements of the work by summing them up.

Lump-sum payments are being introduced for certain groups of workers in order to strengthen their material interest in raising labor productivity and reducing the time for completing work. Bonuses are introduced for reducing the deadlines for completing a task with high-quality work. The calculation is carried out after the completion of all work.

If the completion of a chord task requires a long time (shipbuilding, power plants), then an advance payment is paid for the current month, taking into account the amount of work performed.

Time wage form.

Along with the piece-rate form of remuneration, time-based wages are also used. Time wages, at first glance, exclude the stimulation of higher labor productivity, since the time spent at the workplace does not say anything about the results achieved, however, this form of wages is closely related to the results of labor, since it is based on formally defined or actually expected results of work per unit of time.

With time wages, the amount of an employee's earnings depends on the time he actually worked (Fe) and his tariff rate (salary) (Sch).

Time wages are subdivided into simple time wages, time-bonus wages, and time wages with a normalized task.

With a simple time wage (Zpov), wages are calculated by multiplying the hourly (daily) tariff rate of a worker of a certain category (Sch or Sdn) by the amount of time actually worked for the billing period in hours (days):

Zpov \u003d sch Fae. (14)

With a time-based bonus system (Zpov-prem), the amount of the bonus is set as a percentage of the tariff rate for exceeding the established indicators and bonus conditions (defect-free manufacturing of products, saving materials, tools, etc.):

Zpov-prem= Zpov + P. (15)

With monthly wages, the time wage is determined based on the monthly salary (rate) (Sm), the number of working hours provided for by the work schedule in this period (Tpab-x), and the number of working hours actually worked in this period (Tfact):

Sm.pl.= (Sm / Trab-x) Tfact, (16)

where Zm.pl salary for the actual hours worked during the month.

For managers, specialists and employees, a system of official salaries is used. The official salary is the absolute amount of wages established in accordance with the position held. It can be a certain range from the minimum to the maximum.

Currently, time-based wages with a normalized task, or piece-time wages, are used. The worker or team is assigned the composition and scope of work that must be performed for a certain period of time on time-paid work in compliance with the requirements for the quality of products (works). This normalized task, depending on the specifics of production and the nature of the work, is set for a shift, day, month. There is no concept of price per part. Time wages with a normalized task are used for work related to maintenance of production (adjustment and repair of equipment).

The choice of forms of remuneration depends on a number of factors: the nature of the equipment, the characteristics of the technological process, quality requirements, the availability and use of resources. Due to the difficulties of rationing and quantitative measurement of labor, time wages are used to pay the labor of auxiliary workers, workers of technical control services. Scientific and technological progress contributes to the replacement of piecework pay by time. In order to maintain a high level of production efficiency, it is necessary to maintain a high level of labor rationing and organizational support for production (raw materials, transport, repairs, etc.) from the technical services of the enterprise. In general, the forms and systems of remuneration can be presented in the form of a diagram (Figure 2).

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Figure 2 Forms and systems of remuneration

By type, nominal and real wages are distinguished.

Nominal wage is the amount of money an employee receives for hours worked or output.

Real wage is the amount of commodities and services that a worker can purchase with his nominal wage. It depends on the size of the nominal wage, the price of basic necessities and the level of taxes.

2 ANALYSIS OF THE PAYMENT SYSTEM ON THE EXAMPLE OF THE ENTERPRISE LLC PKF STROYMONTAZH

2.1 General characteristics of the LLC enterprise « PKF Stroymontazh »

The PKF Stroymontazh LLC company began its activity on July 14, 2001.

PKF Stroymontazh LLC is an independent business entity with the rights of a legal entity.

Full name of the enterprise: Limited Liability Company "Production and commercial firm Stroymontazh"

PKF Stroymontazh LLC is located at Chelyabinsk, st. Stalevarov, 5.

The organizational and legal form of the enterprise is a limited liability company.

Firms formed on the basis of a limited liability company are production and other commercial organizations created by agreement between legal entities and citizens by combining their contributions in order to carry out business activities and generate income. Such societies are legal entities.

Members of a limited liability company bear material liability within the limits of their contributions.

The company has a company name, which indicates the type and subject of its activities.

Companies may enter into agreements on their own behalf, acquire property and personal non-property rights and bear obligations, be plaintiffs and defendants in arbitration, court, arbitration court. A company may consist of two or more members. Among them may be enterprises, institutions, organizations, state bodies, as well as citizens.

The Company may establish branches acting as its separate subdivisions and open representative offices on the territory of Russia. At the same time, branches and representative offices do not enjoy the status of a legal entity. At the same time, a company may have subsidiary and dependent economic structures with the rights of a legal entity.

Society with limited liability"PKF Stroymontazh" is an independent business entity with the rights legal entity. PKF Stroymontazh LLC carries out the purchase, movement, storage and sale of goods, the provision of services, as well as other types of economic activity not prohibited by law and provided for by its charter.

The main activities of the company: construction and installation of gas pipelines, water pipelines, sewerage from polyethylene and steel pipes. Services in welding of polyethylene pipelines.

To carry out the main function, PKF Stroymontazh LLC performs many additional functions, such as:

Conclusion of contracts for the supply of goods;

Organization of the promotion of goods from manufacturers to places of consumption;

Study of customer demand;

Ensuring the storage of goods;

Formation of the trade assortment.

The company has at its disposal office space, trading floor, warehouses and a fleet of 3 medium-duty vehicles.

The organizational structure of the enterprise can be depicted in the form of a diagram (Figure 3).

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Figure 3 Organizational structure of PKF Stroymontazh LLC

The structure of the enterprise PKF Stroymontazh LLC is functional.

The functional structure has developed as an inevitable result of the management process. Peculiarity functional structure lies in the fact that although unity of command is preserved, special units are formed for individual management functions, whose employees have knowledge and skills in this area of ​​management.

Traditional function blocks firms are departments of production, marketing, finance. These are the broad areas of activity, or functions, that each firm has to ensure that its goals are achieved. If the size of the entire firm or a given department is large, then the main functional departments can in turn be subdivided into smaller functional divisions.

They are called secondary or derivative. The main idea here is to maximize the benefits of specialization and avoid manual overload.

The advantages of a functional structure include the fact that it stimulates business and professional specialization, reduces duplication of effort and consumption of material resources in functional areas, and improves coordination of activities.

2.2 Analysis of the system of remuneration and motivation of employees on approx. e re enterprise ltd « PKF Stroymontazh »

Accounting for labor and wages rightfully occupies one of the central places in the entire accounting system at the enterprise.

The methodology for analyzing the remuneration system is largely unique for each organization and depends mainly on the goals set. Any enterprise has its own set of indicators for evaluating business productivity, but at the same time, we can talk about several groups of indicators that are typical, common to most companies and form the basis for analyzing the remuneration system.

Consider the composition and structure of the personnel of the enterprise (table 1).

Table 1 - Composition and structure of personnel of PKF Stroymontazh LLC

Index
		Leaders	Specialists
1. Enterprise personnel
2. Structure of personnel by gender
3. Age composition of the staff
4. Distribution of personnel by length of service
over 5 years
5. Educational level
Secondary special
Incomplete Higher

Thus, from table 1 it can be seen that in total 81 people work for the enterprise, while 12 people (14.81%) occupy managerial positions, 17 people (20.99%) are specialists, 52 people (64.20%) are workers . At the same time, there are 19 women at the enterprise, 62 men - (Figure 4). A large proportion of managers are men (10 people), workers are also mostly men (48 people), but the specialists at the enterprise are mostly women (13 people out of 17).

Figure 4 Staff structure by gender

The organization employs mostly young professionals. The main age of the personnel of the enterprise is 37-50 years old (37% or 30 people), 32% of employees are aged 26 to 36 years old, 25% are aged 18 to 25 years old, and only 6% of the staff are over 50 years old (Figure 5) .

Figure 5 Age composition of staff

Figure 6 shows that 31% of employees have been working for the company for more than 5 years, 27% have been working for the company for 3 to 5 years, 28% for 1 to 3 years, and 14% have less than one year of work experience.

Figure 6 Distribution of personnel by length of service

Figure 7 shows that 47% of employees have higher education, 16% have incomplete higher education, and 37% have specialized secondary education. This indicates the high qualification of the staff of the organization.

Figure 7 Educational level

Imagine the staffing of the company's employees (table 2).

Table 2 - Staffing of PKF Stroymontazh LLC

	Job title	Number of employees	Salary, rub.
	CEO
	Chief Accountant
	Production director
	HR Director
	Commercial Director
	CFO
	Head of Transportation and Storage Department
	Head of Sales Department
	Head of Procurement Department
	Head of the Marketing Department
	Accountant
	HR manager
	Sales Manager
	Purchasing Manager
	Marketing Manager
	Economist
	Foreman
	Installer
	Forwarding driver
	Warehouse Manager
	Secretary
	Junior service personnel

Table 2 shows that CEO the enterprise receives a salary of 53.6 thousand rubles. per month. First-level managers have a salary of 40.2 thousand rubles. per month. Managers of the second level have a salary of 29.48 thousand rubles. per month. The company's specialists have a salary of 20.1 to 24.12 thousand rubles. per month. Workers of the enterprise have a salary of 12.06 to 18.76 thousand rubles. per month.

Thus, the company uses a simple time-based wage system.

The disadvantage of the time-based form of remuneration is that the official salary or tariff rate is not able to take into account differences in the amount of work performed by employees of the same profession and qualifications. Such differences are due to different levels of labor productivity.

The company uses non-material methods to stimulate employees.

Methods of non-material motivation can be applied to a specific employee or implemented without address. Addressed non-material motivation includes, in particular, congratulations to the employee on his birthday from the management and team members. It can also be various forms of encouragement in the form of gifts on an important occasion and material assistance in cases of serious illness or death of the employee's relatives.

Targeted motivation also includes verbal encouragement of an employee for a job well done. Practice shows that the assessment of the work, sounded from the lips of the head, has a very positive effect on the loyalty and general working mood of the employee.

Targeted non-material motivation is especially important for new employees who have not yet had time to get used to the methods of work of the manager and the team. Encouragement can be expressed both in a personal conversation and at a general meeting of team members.

Non-targeted motivation includes holding joint corporate events, as well as providing various benefits - a social package. To date, the social package is one of the most effective ways employee motivation: this is medical insurance, payment mobile communications, preferential vouchers to a sanatorium for health reasons, as well as the opportunity to improve qualifications or undergo training at the expense of the company.

The methods of non-material motivation include the creation of optimal working conditions for employees: the installation of new computer equipment, the creation of comfortable working areas for staff, the improvement of the design of premises, the installation of modern air conditioning and heating systems, etc.

The most important tool of non-material motivation is corporate holidays, especially with the involvement of employees' family members.

To analyze the impact of existing technologies, consider the main economic indicators of the enterprise.

Table 3 - Profit and loss of PKF Stroymontazh LLC in 2009-2011

Name of indicator				Growth (loss)
Proceeds (net) from the sale of goods, products, works, services (net of value added tax, excises and similar obligatory payments)
Production cost
Gross profit
Selling expenses
Management expenses
Profit (loss) from sales
Interest receivable
Percentage to be paid
Income from participation in other organizations
Other operating income
Other operating expenses
Profit (loss) before tax
Deferred tax assets
Deferred tax liabilities
Current income tax
Net profit (loss) of the reporting period
Permanent tax liabilities (assets)

As can be seen from table 3, the organization's revenue for the period under review increased by 16,374 thousand rubles. or 57.1%. The cost of production increased by 9528 thousand rubles. or 40.35%. Net profit increased by 4933 thousand rubles. or by 308.6% (Figure 8).

Figure 8 Dynamics of profit and loss indicators of PKF Stroymontazh LLC in 2009-2011

Table 4 - Social indicators of LLC "PKF Stroymontazh" 2009-2011

Name of indicator				Growth (loss)
1 Average number of employees (persons)
2 Labor costs (thousand rubles)
3 Social contributions, including (thousand rubles)
3.1 to the Social Insurance Fund (thousand rubles)
3.2 in Pension Fund(thousand roubles.)
3.3 for health insurance (thousand rubles)
4 Average salary of employees (thousand rubles)

The average number of employees for the period under review increased by 2 people (Figure 9). Average salary of employees for the period 2009-2011 increased by 6.56 thousand rubles. or by 46.84%. (Figure 10) This is a fairly high figure.

Figure 9 Dynamics of the number of personnel of PKF Stroymontazh LLC in 2009-2011

Figure 10 Dynamics of the average salary of employees of PKF Stroymontazh LLC in 2009-2011

Consider the level of wages of various categories of workers (Table 5).

Table 5 - The level of wages by categories of employees of PKF Stroymontazh LLC

As can be seen from Table 5, the wages of management personnel differ significantly from the wages of specialists (by 11.42 thousand rubles) and workers (by 18.85 thousand rubles).

Calculate the effectiveness of the current remuneration system for the enterprise:

Ef.=Zop/V

where Zop - labor costs, thousand rubles;

B - the company's revenue, thousand rubles.

2009: Ef = 28723 / 13276 = 2.16

2010: Ef = 32557 / 16190 = 2.01

2011: Ef = 45097 / 19987 = 2.26

Thus, as can be seen from the calculation in 2009, for every ruble spent on wages, 2.16 rubles were received. revenue, in 2010 this indicator decreased to 2.01 rubles, and in 2011 increased to 2.26 rubles.

As a result, we can say that the current remuneration system is not effective enough, since in 2010 there was a decrease in the efficiency indicator of the current remuneration system for the enterprise.

3 IMPROVEMENT OF THE PAYMENT SYSTEM OF PKF STROYMONTAZH LLC

3.1 Measures to improve the system of remuneration of LLC « PKF Stroymontazh »

As a result of the analysis of PKF Stroymontazh LLC, the problem of reducing the efficiency of the current remuneration system of the enterprise was identified. In order to increase the productivity of the enterprise and increase sales revenue, it is necessary to stimulate the employees of PKF Stroymontazh LLC.

Motivation is a decisive causal factor in the effectiveness of people's activities.

From the point of view of management, motivation is seen as the process of forming employees' motives for activities in order to achieve personal goals or the goals of an economic entity.

Labor motivation is one of the most important functions of management, which is the motivation of employees to work to achieve the goals of the enterprise through the satisfaction of their own needs. This process is based on the use of various motives, among which material, moral, socio-psychological, spiritual, creative, etc. should be singled out. Motivation is a form of using the motives of human behavior in the practice of managing its activities. The motivation of the company's employees is directly influenced by the content and working conditions at the enterprise, the organization of labor and its remuneration, the possibility of career advancement, etc.

The management of a social system and a person, in contrast to the management of technical systems, contains as a necessary element the coordination of the goals of the object and the subject of management. Its result will be the labor behavior of the control object and, ultimately, a certain result of labor activity.

For labor management based on motivation, such prerequisites are necessary as identifying the inclinations and interests of the employee, taking into account his personal and professional abilities.

The basis of wages is the price of labor as a factor of production, which is reduced to its marginal productivity. According to the theory of marginal productivity of labor, the worker must produce a product that reimburses his wages, therefore, wages are directly dependent on the efficiency of the worker's labor.

For an employee, salary is the main and main article of his personal income, a means of ensuring the well-being of himself and his family members. The stimulating role of wages is to improve the results of work to increase the amount of remuneration received.

For the employer, the employee's salary is a cost of production, and he seeks to minimize them, especially per unit of output.

The salary performs a motivational and reproductive function, since the salary is a form of payment for labor and an important incentive for employees.

The mechanism of organization of wages reflects the process of transforming the price of labor power into wages. Through the organization of wages, a compromise is reached between the interests of the employee and the employer, which should contribute to the development of social partnership relations between the two forces of the market economy.

The company's wage policy is determined by the following factors:

- financial position determined by the results of its economic activity;

- the level of unemployment in the region among workers of relevant specialties;

- the level of state regulation in the field of wages;

- the level of wages paid by competitors;

- influence of trade unions and associations of employers.

Payroll organization includes:

- establishment of reasonable labor standards;

- development of the tariff system;

- determination of forms and systems of remuneration;

- Formation of the wage fund.

The remuneration system should be flexible, stimulate an increase in labor productivity, and have a sufficient motivational effect. The growth of wages should not outstrip the growth rates of productivity and efficiency.

The flexibility of the remuneration system lies in the fact that a certain part of earnings is made dependent on the overall efficiency of the enterprise.

In modern conditions, in order to stimulate the increase in efficiency and productivity, it is necessary to change not only the wage system, but also the very approach to its formation, we need other psychological attitudes, thinking and rating scale. The change in approaches to remuneration is manifested in the fact that it is not the costs that are paid, but the results of labor, the recognition of the product of labor as a commodity. Funds from the sale of goods become the highest criterion for assessing the quantity and quality of labor of commodity producers and the main source of their personal income.

Each entrepreneur (manager) from the whole variety of existing forms of remuneration chooses the option that best suits the specific conditions of production (technological process, level of specialization, nature of products, availability of production resources).

In order to increase the productivity of the enterprise and increase sales revenue, it is necessary to stimulate employees.

Effective motivation of personnel, labor and work of an enterprise or organization is financial reward in line with successful performance. In other cases, the motive for activity is in the nature of inspiration, when labor and work are invested for the purpose of creating, without demanding anything in return. Creating something for the sake of creating, but as a staff motivation it does not work.

The main emphasis in the system of staff incentives must be made on material methods of incentives. In accordance with the Labor Code of the Russian Federation, the enterprise independently establishes the type, remuneration systems, tariff rates and official salaries, as well as forms of material incentives. The basic rules for remuneration and bonuses are fixed. The enterprise should pursue a policy of guaranteeing the stability of the wage system.

The enterprise should use wages as the most important means of stimulating conscientious work. The individual earnings of the company's employees should be determined by their personal labor contribution, the quality of labor, the results of the company's production and economic activities, and are not limited to a maximum amount. The tariff system of wages is used as a basis.

In order to stimulate the employees of the enterprise PKF Stroymontazh LLC, it was decided to introduce a wage system with a “floating salary”. Under the system of remuneration for "floating salaries", each next month a new salary is formed for the employee, increased or decreased by the amount of the chosen ratio, depending on the change in a certain indicator.

Labor productivity has become such an indicator at the enterprise, and the chosen ratio is 1: 0.7, i.e., for each percentage increase in revenue growth over the period, there is an increase in the official salary by 0.7%, subject to the fulfillment of the task for sales of products.

The “floating salary” payment system provides for a procedure for reducing salaries to a certain amount: the lower limit of the “floating salary” will be the amount of the official salary according to the staffing table, the upper salary level is not limited.

3.2 Forecast of the effectiveness of measures to improve SI With payroll topics « PKF Stroymontazh »

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Most often, construction organizations use piecework and time-based forms of remuneration.

One of the most profitable and dynamically developing industries Russian economy is construction. The activities of construction organizations have a number of organizational and technical features. These include, in particular:

Territorial isolation of construction objects;

Individual nature of construction production;

Performance of work on the basis of design estimates;

The duration of the production cycle;

The collective nature of the work.

These features affect the accounting of costs, including wages.

Forms of primary documentation

The forms of primary documentation used by organizations for accounting for labor and its payment are approved by the Decree of the State Statistics Committee of Russia dated 05.01.04 No. 1. However, the specified resolution does not provide for the forms of such documents as work orders for piecework (chord) work, records of work performed, work orders, etc. Therefore, construction organizations must develop and approve the forms of applicable documents on their own and fix them in the accounting policy.

To record working time with a piecework wage system, a time sheet is used. unified form No. T-13. The time sheet is maintained either for the organization as a whole, or for its individual structural divisions.

In construction organizations, individual employees can perform work at different facilities during the billing period. In accordance with this, it becomes necessary to organize operational accounting of the amount of time worked by each of the employees involved for each of the objects.

However, if a piecework order is drawn up separately for each construction site and it contains the amount of time worked by each employee, then the time sheet of the unified form No. T-13 does not contain the details necessary for the correct distribution of workers' time for objects under construction. In this case, additional details can be entered into the form of the time sheet, allowing you to keep track of the working time of all specialists in the context of each construction site.

All source documents independently developed by the organization, as well as all changes made to standard forms, must be approved by the relevant order on accounting policy.

Forms and systems of remuneration

The most widespread in the practice of work of construction enterprises are such forms of remuneration as piecework and time-based, allowing the formation of various models of payment for the final result based on them.

All varieties of forms and payment systems are based on the tariff system and rationing. There are the following types of piece-rate form of payment: direct piece-rate, piece-bonus, piece-progressive, piece-rate, piece-bonus.

With piece-rate payment, the earnings of workers (link, brigade) are determined by the volume of work performed and piece-rate uncoupling per unit of its measurement. The employee receives wages depending on the amount of work performed at the established piece rates.

The piecework-progressive wage system can be used when a brigade, unit or individual workers perform the main construction and installation work and the main work in ancillary and auxiliary industries that are on the construction balance sheet, in cases where rationing and wages are made according to unified, interdepartmental and departmental rules and regulations.

When using a piecework-progressive wage system, each team and link must receive orders 2-3 days before the start of work. The orders indicate the upcoming scope of work, the timing of their implementation, production rates and prices. On the orders, the manufacturer of the work must make a mark "to be paid at piecework-progressive rates." On the amount of wages for orders issued to workers in the course of work or after its completion, progressive piece-rate surcharges cannot be accrued.

With a piece-progressive system of remuneration, wages are calculated based on the results of work for the month. At the same time, indicators of the fulfillment of production standards for all orders that provide for a piecework-progressive payment system for the current month are taken into account. With workers dismissed or transferred to work in another organization, the calculation is made for the actual hours worked. The basic wages, as well as additional payments for piece-progressive releases, are distributed among the workers in proportion to the amount of time they have worked along with the working time and the tariff rates assigned to the workers of the corresponding categories.

With piecework-progressive payment, output within the norm is paid at basic rates, and output in excess of the norm is paid at higher rates, and is supplemented by bonuses.

Such remuneration of labor is extended for a limited period and in those construction industries where additional measures are required to stimulate the intensity of labor in order to achieve progressive production standards. Under the progressive piecework system, the worker's wages grow faster than his output.

Lump-sum payment is the main system of remuneration in construction. It is used in order to strengthen the material interest of workers in the performance of the production task on time. Tasks in the form of chord orders are issued to teams (links, workers) to perform general construction and specialized work on the facility as a whole, section, floor, structural element.

The order is not issued for billing period but for the entire duration of the work. Wages are accrued to the brigade for billing periods in the form of an advance payment, and the final payment is made after the completion of the entire task. The piece-rate payment may be supplemented by a bonus for completing piece-by-piece assignments on time or ahead of schedule, for ensuring High Quality construction (accord-bonus payment). This form of payment stimulates the performance of the entire range of work with a smaller number of employees and in a shorter time.

To determine the amount of wages due for the completion of a piecework assignment, a calculation of labor costs and wages is developed, which describes the main and auxiliary work included in the assignment, as well as indicates the quantity (volume) of work, piece rates and time standards per unit of measure of work. By multiplying the volume of work by the rates, the amounts of wages for the list of works are determined, and by adding these amounts, the total amount of wages due for the completion of a chord task.

In cases where a piecework assignment is issued for a period exceeding the payment period, for example, a month, the salary for the current month is determined by multiplying the total amount of piecework wages for a piecework along with the percentage of work completed.

At the same time, the percentage of work completion is calculated by dividing the amount of work performed by the total amount of work for the chord along with and multiplying by 100%.

An indicator of bonus is the completion of a chord task on time or ahead of schedule. If the bonus indicator is not met, the bonus is not charged. The condition of the award is compliance with the requirements for the quality of work. The regulations on bonuses in force in organizations should provide for differentiated bonuses depending on the quality of work.

Piecework earnings accrued to the brigade on a piece-by-piece basis are distributed among the members of the brigade, as a rule, in proportion to the tariff earnings, which is determined by multiplying the hourly wage rate of the worker by the number of hours worked by him according to the time sheet.

The bonus to members of the brigade is accrued on the amount of piecework wages, calculated in accordance with the accepted procedure for distributing the total amount of brigade earnings accrued on a piece-by-piece basis. The initial amount of the bonus is determined based on the percentage of the bonus accrued to the brigade.

The amount of the bonus for an individual employee, at the discretion of the employer, can be:

Increased taking into account the employee's contribution to the achievement of established indicators;

Reduced for manufacturing omissions.

Employees may lose bonuses in full for:

Absenteeism (including absence from work for more than 4 hours during the working day) without a good reason;

Appearing at work in a state of alcoholic, toxic or narcotic intoxication, as well as drinking alcoholic beverages, using narcotic or toxic drugs at the workplace during working hours;

Theft at the place of work of the property of the employer, established by a court verdict or a decision of the body, whose competence includes the imposition of an administrative penalty;

Participation in strikes that are recognized by the court as illegal.

Full or partial deprivation of the bonus is made for the period in which the omission was made in work, and is drawn up by order of the employer with the obligatory indication of the reasons.

Time wages are applied when it is impossible or inappropriate to establish quantitative parameters labor, with this form of payment, the employee receives remuneration depending on the amount of time worked and skill level. There are the following types of time-based forms of remuneration: simple time-based, time-bonus, salary, contract.

Wages under a simple time-based system are calculated at the tariff rate of an employee of this category for the time actually worked. Hourly, daily, monthly tariff rate can be set.

With monthly payment, the calculation of wages is carried out on the basis of fixed monthly salaries (rates), the number of working days actually worked by the employee in a given month, as well as the planned number of working days according to the work schedule for a given month.

The time-bonus system of remuneration is a combination of a simple time-based payment with bonuses for the fulfillment of quantitative and qualitative indicators according to special provisions on bonuses to employees.

Under the salary system, wages are paid not at tariff rates, but at established monthly official salaries. The official salary system is used for managers, specialists and employees. The official monthly salary is the absolute amount of wages established in accordance with the position held. The salary system of remuneration may include elements of bonuses for quantitative and qualitative indicators.

At enterprises of any form of ownership, there must be a staffing table approved by the management of the enterprise, where the positions of employees and the monthly salaries corresponding to these positions are established. A qualification directory of the positions of managers, specialists and employees is necessary for the optimal division of labor, determining the duties of employees, ensuring their rational use in accordance with their specialty and qualifications.

According to Art. 149 of the Labor Code of the Russian Federation, when performing work in conditions that differ from normal, the employee may be provided with additional payments of a compensatory nature, provided for by collective, labor contracts:

For heavy, harmful or dangerous work;

For work in areas with special climatic conditions;

For work at night;

For work on weekends and non-working days holidays;

For the performance of works of various qualifications;

For the combination of professions.

In doing so, the following must be taken into account:

The established amounts of surcharges cannot be lower than those provided for by law;

Surcharges cannot be canceled by the decision of the organization;

Surcharges are established for all employees without exception, employed in the relevant jobs.

Work at night

In accordance with Art. 96 of the Labor Code of the Russian Federation, for the purposes of applying labor legislation, the time from 10 p.m. to 6 a.m. is considered night time.

If the employer engages employees to work at night, he must take into account the requirements of Art. 96 of the Labor Code of the Russian Federation on reducing the duration of work at night by one hour (without any subsequent working off), as well as on limiting the use of labor by certain categories of workers.

It follows from Article 154 of the Labor Code of the Russian Federation that each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by laws and other regulatory legal acts. The minimum wage increase for night work is established by Decree of the Government of the Russian Federation of July 22, 2008 No. 554 in the amount of 20% of the hourly wage rate (salary) for each hour of work at night.

The specific size of the increase is established by the employer, taking into account the opinion of the representative body of employees, by a collective agreement or directly by an employment contract. As a general rule, hourly tariff rates for determining additional wages for work at night are calculated:

Employees whose work is paid at daily tariff rates by dividing the daily rate by the corresponding length of the working day (in hours);

Employees whose labor is paid at monthly rates (salaries) by dividing the monthly rate (salary) by the number of working hours according to the calendar in a given month.

The amounts of additional payments for night work are included in payments taken into account when calculating average earnings (Decree of the Government of the Russian Federation of December 24, 07 No. 922), as well as in wage payments taken into account when calculating income tax (clause 3 of Art. 255 of the Tax Code of the Russian Federation).

The amounts of additional payments are also included in the list of payments subject to personal income tax, the unified social tax, insurance premiums for mandatory pension insurance, as well as insurance premiums for compulsory insurance against industrial accidents and occupational diseases.

Work on weekends and holidays

In accordance with Art. 113 of the Labor Code of the Russian Federation, engaging employees to work on weekends and non-working holidays without the consent of employees is allowed in three cases:

To prevent a catastrophe, industrial accident or eliminate the consequences of a catastrophe, industrial accident or natural disaster;

To prevent accidents, destruction or damage to the property of the employer, state or municipal property;

To perform work, the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency situations, that is, in the event of a disaster or threat of disaster (fires, floods, famine, earthquakes, epidemics or epizootics) and in other cases that put under threat to the life or normal living conditions of the entire population or part of it.

It should be noted that the list of exceptional cases of involving employees to work on weekends and non-working holidays is exhaustive.

Engagement of employees to work on weekends and non-working holidays in other cases is carried out only with their written consent.

Overtime work

Article 99 of the Labor Code of the Russian Federation lists three grounds when it is allowed for employers to engage employees in overtime work without their consent. All these cases are associated with emergency situations and circumstances.

Involvement in overtime work should be drawn up in writing with the issuance of the relevant order by the employer. Since the specific nature of the grounds often does not allow the employer to issue this order or instruction in advance, in order to ensure an accurate record of the duration of overtime work for each employee, the employer should do this as soon as such an opportunity occurs.

Pregnant women, underage workers and other categories of workers specified in federal laws are not allowed to work overtime, even if they express their consent to this. In other cases, overtime work requires the written consent of the employee. The refusal of an employee to work overtime should not be regarded as a violation labor discipline.

Overtime is not considered to be work performed in excess of the established working hours in the order of internal combination (Articles 60.1 and 282 of the Labor Code of the Russian Federation), as well as processing in excess of the established working hours with an irregular working day (Articles 101 and 119 of the Labor Code of the Russian Federation).

The Letter of Rostrud dated March 18, 2008 No. 658-6-0 states that if an employee is delayed at work on his own initiative, the employer is not obliged to provide him with additional time off or increase wages for overtime work. Overtime is paid only if the employee is delayed at the initiative of the employer.

The concept of overtime work is given in Art. 99 of the Labor Code of the Russian Federation. This is work that is performed outside the working hours established for the employee. For a day laborer, the normal length of working time should not exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation). In this case, work more than eight hours a day for the employee will be considered overtime.

Some organizations keep a summary record of working hours. As a rule, it is used in rotational, round-the-clock or multi-shift modes of operation. In this case, overtime would be work in excess of the normal number of hours worked in a reference period, such as a month. The possible duration of accounting periods is established in Art. 104 of the Labor Code of the Russian Federation.

Labor law restricts maximum duration overtime. For each employee, it should not exceed four hours for two consecutive days and 120 hours per year. Therefore, the organization must keep accurate records of how many hours each employee worked overtime (Article 99 of the Labor Code of the Russian Federation). If the number of overtime hours exceeds the established limit, then the labor inspectorate during the inspection may fine the organization and the manager under Art. 5.27 of the Code of Administrative Offenses.

If the organization maintains daily records of working time, then the daily duration of the work shift will be the same, for example, eight hours. Accordingly, hours worked in excess of eight hours per day will be overtime. It is impossible to compensate for them due to shortcomings on other days.

If the employee works on a part-time basis, then overtime hours will be those hours that he worked in excess of the working day established by the employment contract.

With the summarized accounting of working hours, the number of overtime hours can be determined only at the end of the accounting period. Since within the accounting period, processing on one day is compensated for by shortcomings on other days. As soon as the accounting period ends, there is a comparison of the number of hours actually worked and the norm of working hours for this period. The difference is overtime hours. Overtime work is subject to increased pay. The first two hours of work must be paid at least one and a half times, the next hours - at least twice (Article 152 of the Labor Code of the Russian Federation). Of the total number of overtime hours for the accounting period, two hours are allocated and paid only at the end of the accounting period.

At the request of the employee, the increased pay for overtime work can be compensated for by additional rest. Moreover, the rest time should not be less than the time worked overtime. In this case, overtime work is paid in a single amount.

If overtime work is performed at night, then such work must be paid both as overtime and as work at night.

Overtime hours should not be included in the work schedule. Some organizations in practice immediately include overtime hours in the work schedule with the summarized accounting of working time. This should not be. The total number of working hours according to the schedule must match the standard working hours for the established accounting period. At the same time, by months within the accounting period, it may deviate from the monthly norm of working time in one direction or another.

If overtime hours are included in the work schedule, then the procedure for involving an employee in overtime work is violated, since a written consent to overtime work has not been received from the employee. When checking, the labor inspectorate may fine the organization and the head under Art. 5.27 of the Code of Administrative Offenses. In this case, the organization faces a fine in the amount of 30,000 to 50,000 rubles. And the head - from 1000 to 5000 rubles. In case of repeated violation - disqualification.

Irregular working hours

The employer has the right to involve the employee to work outside the established duration of his working hours, if this worker carries out labor duties on the conditions of an irregular working day.

An irregular working day is a special mode of work, according to which certain categories of workers may, by order of the employer, if necessary, be occasionally involved in the performance of their labor functions outside the working hours established for them (Article 101 of the Labor Code of the Russian Federation).

For work in irregular working hours, compensation is provided only in the form of additional leave, the duration of which is determined by the collective agreement or internal labor regulations and cannot be less than three calendar days (Article 119 of the Labor Code of the Russian Federation).

The list of workers with irregular working hours should be provided for in a collective agreement, agreement or local regulations adopted taking into account the opinion of the representative body of workers.

In any mode of work, work on weekends is paid at an increased rate. This means that employees with irregular working hours need to be paid for work on weekends and holidays according to general rules. That is, either at least twice the daily rate (when working in excess of the monthly norm of working time), or at a single daily rate with the provision of an additional day of rest.

Compatibility and combination

The Labor Code distinguishes between two main types of part-time work:

Combination as additional work performed during the working day;

Part-time work as a part-time job, which the employee does after the end of his working day, that is, in his free time from the main job.

Combination is regulated by Art. 60.2 of the Labor Code of the Russian Federation and has the following features:

An agreement has been concluded with the employee for the performance of the main work;

In relation to additional work, a separate employment contract is not drawn up;

The employee works part-time in the same organization;

The employee does not stop performing his main duties;

The employee does part-time work during his working day.

Additional and main work refer to different professions or positions provided for in the staffing table.

The parties to the employment contract must agree on the content of additional work, its volume and terms, as well as on the procedure for paying for such work. All these conditions must be prescribed in an additional agreement to the employment contract. On the basis of this agreement, an order is issued by the head to involve the employee in additional work. At the same time, in work book no additional entries are required.

Pay for additional work according to the rules of Art. 151 of the Labor Code of the Russian Federation. Thus, the amount of payment for part-time work is determined by agreement of the parties, taking into account the content and (or) volume of additional work. That is, there is no minimum or maximum amount of the surcharge.

If additional work involves piecework wages, the amount of additional payment is determined based on the number of products manufactured and the established rates. And if it is time-based, then the surcharge can be set in several ways, for example:

As a percentage of the employee's salary for the main job;

As a percentage of the salary corresponding to the combined position;

In a fixed amount.

Additional work performed at the end of the working day is called part-time work (Article 60.1 of the Labor Code of the Russian Federation). You can work part-time not only with the main employer, but also in other organizations. In the first case, we will talk about internal combination, and in the second - about external.

The following signs of compatibility can be distinguished:

The employee has a main job;

The employee works additionally in his spare time from the main job;

Part-time work is regular and paid;

The employee has a separate employment contract.

The following cannot be accepted for part-time work:

Persons under the age of 18;

Employees for hard work or work with harmful (dangerous) working conditions, if their main activity is related to the same conditions;

workers to manage vehicles or directing their movement, if their principal work is of the same nature;

A state or municipal employee for any work, except for pedagogical, scientific or other creative work.

With any part-time job (including internal) you need to conclude a separate employment contract. Moreover, it must necessarily indicate that the person will work on a part-time basis. Information about such additional work, at the request of the employee, can be entered in the work book. A record of this is made at the main place of work.

The Labor Code limits the working hours of a part-time worker (Article 284 of the Labor Code of the Russian Federation). The time worked by a part-time worker should not exceed four hours a day and half of the normal working time for this category of employees.

Part-time workers are paid in proportion to the hours worked.

All guarantees and compensations established by the Labor Code are provided to part-time workers in full. The exception is the "northern" guarantees and compensations, as well as those related to the combination of work and education. Such guarantees and compensations can only be obtained at the place of the main work.

Payment for works of various qualifications

Remuneration of labor in the performance of work of various qualifications is regulated by Art. 150 of the Labor Code of the Russian Federation. The performance of such work is carried out within the framework of one profession or position (one labor function) and during normal working hours. In accordance with the Labor Code, the work of an employee performing work of various qualifications must be paid based on the rates for a higher qualification. Accordingly, additional payments, for example, for special working conditions, climatic conditions are calculated based on the percentage of the additional payment to the salary established for a higher qualification.

The Labor Code does not make the remuneration of time workers in the performance of work of various qualifications dependent on the amount of labor expended by them to perform work of a higher qualification. If the actual time spent on such work can be accounted for, and the employee who is paid by the hour, most of the working time performed work of a lower qualification, regardless of this, payment for his work should be made on the basis of the salary provided for the work of a higher qualification.

When an employee with piecework wages performs work of various qualifications, his work is paid at the rates of the work performed by him. In cases where, taking into account the nature of production, workers with piecework wages are entrusted with the performance of work charged below the categories assigned to them, the employer is obliged to pay them the difference between the categories, that is, the difference between the wage rates for the category of work performed and the category assigned to the employee. The payment of the difference between the categories in this case is the responsibility of the employer.

The payment of the difference between the ranks in the performance of work of a lower qualification must be provided for by a collective or labor agreement.

Work in difficult and harmful conditions

When drawing up labor contracts with employees of construction organizations, it is necessary to pay attention to such a prerequisite as a labor function.

Labor function (work according to the position in accordance with staffing, with a profession, with a specialty indicating qualifications or a specific type of work assigned) in an employment contract should not be arbitrarily named. The reason for this is that the performance of work in the construction industry for certain positions is associated with the provision of compensation and benefits. In particular, with the right to a labor pension on preferential terms, to additional leave and a shorter working day, to free receipt milk or other equivalent food products.

Therefore, the names of these positions and professions when hiring persons who are entitled to benefits under the law should be indicated in the employment contract (and work book) in accordance with the name in the qualification reference books. Otherwise, employees will have to prove their rights to certain compensations or benefits.

The remuneration of labor of workers engaged in heavy work, work with harmful, dangerous and other special working conditions, is made at an increased rate (Article 146 of the Labor Code of the Russian Federation). The minimum wage for work in difficult and harmful conditions is established by the Government Decree of November 20, 2008, 1870. Based on the results of attestation of workplaces for the specified categories of workers, the following compensations are established:

Reduced working hours - no more than 36 hours per week;

Annual additional paid leave - at least 7 calendar days;

An increase in wages - not less than 4 percent of the tariff rate (salary) established for various types of work with normal working conditions.

The specific amount of additional payment for harmful working conditions is established by the employer, taking into account the opinion of the representative body of employees or by a collective or labor agreement. The basis for additional payments and compensations for harmfulness are the results of certification of workplaces, carried out in accordance with the Order of the Ministry of Health and Social Development dated July 31, 2007 No. 569. The obligation of the employer to conduct certification of workplaces for working conditions is established by Art. 2I2TKRF.

District labor regulation

Construction work can be carried out in various regions, including the Far North. In accordance with Art. 317 of the Labor Code of the Russian Federation, persons working in the regions of the Far North and areas equated to them are charged a district coefficient and paid a percentage bonus to wages for work experience in these areas or areas. At the same time, the size of the percentage bonus to the salary and the procedure for its payment are established by the Government of the Russian Federation.

Article 148 of the Labor Code of the Russian Federation provides that remuneration for work in areas with special climatic conditions is made in the manner and in amounts not lower than those established by labor legislation and other regulatory legal acts containing labor law norms.

According to Art. 255 of the Tax Code of the Russian Federation, the taxpayer's labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

If the collective agreement adopted by the organization provides for the amount, conditions and procedure for compensating the costs associated with moving the employee to a new place of residence in another locality, then such costs can be included in labor costs that reduce the tax base for corporate income tax in full.

Transfers and movements

Establishment in employment contracts the place of work of builders has its own specifics. As a rule, the place of work of employees coincides with the location of the employer. However, objects under construction are often geographically removed from the settlement where the construction organization is located. Therefore, it has to create separate structural subdivisions at the location of these objects. In such cases, by virtue of part 2 of Art. 57 of the Labor Code of the Russian Federation in the labor contract of the builder, when registering the condition "place of work", it is necessary to indicate exactly the separate structural unit and its location. After all, in fact, the employee is accepted to work in this structural unit.

As a result, the transfer of an employee to another facility under construction will be considered a transfer to another job, which will require the employer to obtain the written consent of the employee. However, even if the construction organization does not create legally separate divisions and does not reflect them in employment contracts, the transfer of an employee to a facility located in another area is still not covered by the concept of "moving to another workplace”, since the movement does not allow changing the territorial boundaries of the locality in which the work is performed.

Therefore, such a transition requires the written consent of the employee. In order to avoid the transfer procedure and quickly resolve the issues of moving construction personnel to various facilities throughout the country, construction organizations often send their employees on business trips, and also use shift method labor organization.

Employee business trips

A business trip is understood as a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work.

When an employee is sent on a business trip, he is guaranteed the preservation of his place of work (position) and average earnings, as well as reimbursement of travel expenses.

According to Art. 168 of the Labor Code of the Russian Federation and the Regulations on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, in the event of being sent on a business trip, the employer is obliged to reimburse the employee:

Travel expenses;

Housing expenses;

Additional expenses associated with living outside the place of permanent residence (per diem);

Other expenses incurred by the employee with the permission or knowledge of the employer.

The employer compensates the employee sent on a business trip for daily allowance in the amount determined by the collective agreement or local normative act.

In accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, the amounts of travel expenses reimbursed to an employee, as a general rule, are not his income and are not subject to personal income tax.

At the same time, the amounts of compensation are exempted from personal income tax only within the limits established in accordance with the law. So, per diem in the amount of:

No more than 700 rubles. for each day spent on a business trip on the territory of the Russian Federation;

No more than 2500 rubles. for each day spent on a business trip abroad.

The amount of daily allowance exceeding the specified norms is subject to personal income tax.

In practice, it happens that the parties to a construction contract agree that the customer of the work (for example, the general contractor) reimburses the contractor (subcontractor) for the costs of traveling employees to the place of construction and installation work. As a rule, tax inspectors are against reducing the tax base by the amount of such costs.

In support of their position, they refer to the fact that a business trip is recognized as a business trip of a person with whom the organization has concluded an employment contract. Consequently, the costs of paying for the cost of living and food for persons who are not employees of the enterprise, as not satisfying subpara. 12 p. 1 art. 264 of the Tax Code of the Russian Federation, cannot be included in other expenses.

But Chapter 25 of the Tax Code of the Russian Federation does not contain a closed list of expenses taken into account for tax purposes, that is, it allows you to reduce the tax base for any expenses, provided that they are related to activities aimed at generating income. The general contractor (or customer), attracting subcontractors (contractors) and concluding contracts with them for the performance of certain works, aims to earn income. Therefore, if these contracts impose on the general contractor (customer) the obligation to reimburse contractors for the expenses on business trips of their employees, the accountant has the right to take into account such costs when calculating the tax base for income tax. The basis for the inclusion of costs in other expenses may be sub. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation - other costs associated with production and (or) sales. At the same time, it is necessary that one of the clauses of the contract stipulates that the expenses on business trips (payment for hotel accommodation, daily allowances) of the employees of the contractor (subcontractor) associated with the performance of work under the contract are reimbursed by the customer (general contractor) separately upon presentation of copies of documents confirming incurring the said expenses.

Rotational method of work

The shift method of work is a common legal form of labor organization in construction. It is a special form of carrying out the labor process outside the place of permanent residence of employees, when the location of the employer or the place of residence of the employee is significantly removed from the place of work. The cost of transporting shift workers from their place of residence must be provided for by the collective agreement. In this case, the amount of compensation may be taken into account by the taxpayer when forming the income tax base (Letter of the Ministry of Finance of the Russian Federation No. 03-03-06 / 1/418 dated 06.22.09).

It is customary to divide the watch:

Intra-regional (short staff movements, short duration of shifts (from 7 to 14 days), well-established transport links and communication with shift camps and settlements, finding the place of residence of workers in the region of production activity);

Interregional (shift camps are located in another region or climatic zone, the duration of the shift is from 2 weeks to 2 months).

Rotational work is not a business trip, although it is associated with regular trips outside the permanent place of residence, and therefore does not require compliance with the rules on business trips (Chapter 24 of the Labor Code of the Russian Federation).

The place of work in the rotational method is the sites or objects remote from the location of the employer, where labor activity is carried out. In the event of a change in the place of work during the movement of employees due to the relocation of the facility, it is not necessary to obtain consent to the movement from the employees, since this operation is not a transfer.

The duration of the watch should not exceed a month (Article 299 of the Labor Code of the Russian Federation). In exceptional cases, at certain facilities, the employer may increase the duration of the shift up to 3 months. He can do this only taking into account the opinion of the elected body of the primary trade union organization in the manner prescribed in Art. 372 of the Labor Code of the Russian Federation. In the absence of such, the employer may independently introduce an increased duration of the shift by amending the provision on the shift method of work, issuing an order, approving a schedule or other local regulatory act.

Article 300 of the Labor Code of the Russian Federation obliges the employer to keep a summarized record of working time for a month, quarter or other period, but not more than for a year. In this case, the accounting period should cover all working time, travel time from the location of the employer or from the collection point to the place of work and back, as well as rest time falling on this calendar period of time. Subject to Art. 104 of the Labor Code of the Russian Federation, the duration of working hours for the accounting period should not exceed the normal number of working hours established by law.

The employer is obliged to keep records of the working time and rest time of each employee working on a rotational basis, by months and for the entire accounting period. This is necessary in order to accurately determine the number of hours of overtime on a shift to compensate for rest between shifts and the corresponding payment.

Working time and rest time within the accounting period are regulated by the shift work schedule, which is approved by the employer, taking into account the opinion of the elected body of the primary trade union organization in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation for the adoption of local regulations, and is brought to the attention of employees no later than 2 months before the entry into force (Article 301 of the Labor Code of the Russian Federation). The schedule provides for the time required for the delivery of workers to the shift and back. Days spent on the way to the place of work and back are not included in working hours and may fall on the days of rest between shifts. During part-time work in accounting period or on a shift (vacation, illness, etc.), calendar working hours falling on the days of absence from work are deducted from the established norms of hours of work.

Rest between shifts is additional days of rest for processing within the schedule of work on a shift, which can be provided several times a year. Such rest is paid not according to average earnings, as established for ordinary holidays, but in the amount of the daily tariff rate, daily rate (part of the salary (official salary) for a day of work), if a higher payment is not established by a collective agreement, local regulatory act or labor contract (part 3 of article 301 of the Labor Code of the Russian Federation).

Overtime hours within the shift work schedule that are not multiples of a whole working day may be accumulated over calendar year and summarized up to whole working days with the subsequent provision extra days inter-shift rest. to determine the number of additional days of rest between shifts, it is necessary to divide the total number of hours of processing by 8 ( normal duration working day with a five-day working week). With reduced duration working week(less than 40 hours) should not be divided by 8, but by the number of hours obtained by dividing the established duration of the reduced working week by 5.

Annual vacations should be granted to shift workers after they use their inter-shift rest. If the ending annual leave the employee falls on the days of inter-shift rest of the team in which he works, then the employee before the start of his shift shift can be:

Transferred due to operational necessity in order to prevent downtime that arose for organizational reasons, to another job according to the rules of Art. 72.2TKRF

Moved to another shift shift (another structural unit) in accordance with 3 art. 72.1 TKRF.

Unpaid leave may still be granted by agreement between the employee and the employer.

Employees traveling to perform work on a rotational basis in areas where district wage coefficients are applied, these coefficients are calculated in accordance with labor legislation and other acts containing labor law norms.

According to Art. 302 of the Labor Code of the Russian Federation, employees performing work on a rotational basis, for each calendar day of stay in the places of work during the period of rotation, as well as for the actual days spent on the road from the location of the employer (collection point) to the place of work and back, are paid instead of daily allowance for shift method of work. The daily rate for travel time is not paid in exchange for the allowance for shift work, but along with it.

Employees involved in work on a rotational basis, while at the work site, live in shift camps specially created by the employer. A shift camp is a complex of buildings and structures designed to ensure the life of workers during their work and rest between shifts. However, the employer has the right to ensure the accommodation of employees in dormitories and other residential premises adapted for these purposes and paid at the expense of the employer.

Expenses for the maintenance of rotational and temporary camps are recognized within the limits for the maintenance of similar facilities and services approved by local governments at the place of activity of the taxpayer. If such standards are not approved by local governments and there are no similar facilities in the territory under the jurisdiction of these bodies, we consider it possible to recognize the costs of maintaining rotational and temporary camps in the amount of the actual costs of the taxpayer (Letter of the Ministry of Finance of December 19, 08 No. 03-03-06/1 /703).

Persons with medical contraindications cannot be involved in work performed on a rotational basis. Therefore, the construction organization must actually ensure that all of its employees who will be involved in the work on a rotational basis receive medical certificates that they have no contraindications.

Medical examinations of employees

Employees of construction organizations who have not passed the necessary medical examination cannot be admitted to execution job duties in such areas of activity as, for example, work at height, underground work, maintenance of power plants, transport work, rotational organization of work, etc. According to Labor Code such examinations should be carried out at the expense of the employer. A specific list of works, during the performance of which mandatory medical examinations are carried out, is given in Appendix 2 to the Order of the Ministry of Health and Social Development dated 16.08.04 No. 183.

Usually for periodic medical examinations employees, the organization enters into an agreement with a specialized organization that has the appropriate license.

The costs of conducting such medical examinations, including the reimbursement of the cost of a preliminary medical examination to an employee, are included in other expenses related to production and sales when calculating income tax. In Letter No. 03-03-06/4/84 dated November 21, 2008, specialists from the Ministry of Finance qualified them as expenses for ensuring normal working conditions and safety measures provided for by law, which reduce the income tax base on the basis of subpara. 7 p. 1 art. 264 of the Tax Code of the Russian Federation. Similarly, you can take into account the costs of issuing a medical book to an employee.

Foreign workers

Construction organizations often attract foreigners from the CIS countries and far abroad to work.

To carry out labor activities in the Russian Federation, as well as to work under civil law contracts, foreign citizens, and in most cases their employers, must have permits.

When hiring citizens entering the Russian Federation in a manner requiring a visa, the employer issues a work permit at his own expense, since it is he who invites the citizen to come to the Russian Federation to work in this organization, and the work permit will indicate TIN of the employer.

When hiring citizens of the CIS (except for citizens of Georgia and Turkmenistan), as well as citizens of other countries entering the Russian Federation in a manner that does not require a visa, a permit to attract and use foreign labor is not issued, a work permit does not contain an indication of the name an employer for which a foreigner can work. A foreign citizen draws up such a permit by independently applying to the FMS of Russia in the manner prescribed by Art. 13.1 of the Federal Law of July 25, 2002 No. 115-FZ “On the Legal Status of Foreign Citizens in the Russian Federation”.

For foreigners residing in the Russian Federation temporarily or permanently, it is necessary to pay contributions to compulsory pension insurance. If a foreign citizen has the status of a temporary resident in the territory of the Russian Federation, then he is not an insured person and, accordingly, for payments in his favor insurance premiums are not charged for compulsory pension insurance (Letter of the Ministry of Finance of Russia dated December 23, 08 No. 03-04-06-02 / 129).

From the amounts of payments and remuneration accrued in favor of any foreign citizen working in the territory of the Russian Federation, the taxpayer pays the UST in the generally established order (clause 2, article 243 of the Tax Code of the Russian Federation). The exceptions are:

Payments accrued in favor of individuals who are foreign citizens and stateless persons under employment contracts concluded with a Russian organization through its separate subdivisions located outside the territory of the Russian Federation;

Remuneration accrued in favor of individuals who are foreign citizens and stateless persons in connection with their activities outside the territory of the Russian Federation within the framework of concluded civil law contracts, the subject of which is the performance of work, the provision of services (clause 1 of Art. 236 of the Tax Code of the Russian Federation).

Foreign citizens working under labor or civil law contracts have the same rights and obligations in the field of health insurance as Russians. The employer is obliged to issue a compulsory medical insurance policy for a foreign employee.

A certificate of incapacity for work is issued to foreign citizens and stateless persons permanently or temporarily residing in the Russian Federation, but is not issued to foreigners temporarily residing in the Russian Federation (clause 1 of the Procedure for issuing medical organizations certificates of incapacity for work, approved by the Order of the Ministry of Health and Social Development of Russia dated 01.08.07 No. 514). In the absence of a certificate of incapacity for work, no benefits are paid.

The following procedure applies to citizens of the Republic of Belarus:

Benefits for temporary disability and maternity are assigned and paid in accordance with the law and at the expense of the Social Insurance Fund of the Russian Federation;

To determine the amount of the benefit, the insurance (labor) length of service acquired in connection with labor activity on the territories of the Russian Federation and the Republic of Belarus (Articles 7 and 8 of the Agreement between the Russian Federation and the Republic of Belarus "On Cooperation in the Field of Social Security").

Foreign citizens working in the Russian Federation are payers of personal income tax.

At the same time, individuals who are tax residents of the Russian Federation pay personal income tax on income received both in the Russian Federation and abroad, and individuals - non-residents - only on income received from sources in the Russian Federation (Article 209 of the Tax Code of the Russian Federation ).

The status of a foreigner (resident or non-resident) for the purposes of paying personal income tax is determined regardless of the grounds for staying in the Russian Federation

To tax residents of the Russian Federation in accordance with paragraph 2 of Art. 207 of the Tax Code of the Russian Federation includes individuals who actually stay on the territory of the Russian Federation for at least 183 days (in aggregate) within 12 consecutive months.

If a foreign worker is interested in confirming the status of a resident, he, on his own initiative, submits to the employer any documentary evidence of his stay in the Russian Federation for the period before employment with this employer.

Features of withholding personal income tax from the income of citizens of the Republic of Belarus are defined by the Protocol dated 01/24/06 to the Agreement dated 04/21/95 between the Government of the Russian Federation and the Government of the Republic of Belarus on the avoidance of double taxation and the prevention of tax evasion in relation to taxes on income and property. For employment during the period of stay in the Russian Federation, which is at least 183 days in a calendar year, or continuously for 183 days that began in the previous calendar year and expires in the current calendar year, personal income tax is levied in the manner and at the rates provided for in against citizens of the Russian Federation (13%). The specified rate is applied from the date of commencement of employment in the Russian Federation, the duration of which, in accordance with the employment contract, is at least 183 days. Like citizens of the Russian Federation, citizens of the Republic of Belarus may be tax non-residents of the Russian Federation in case of actual stay in the territory of the Russian Federation for less than 183 days in 12 consecutive months. However, the advantage of citizens of the Republic of Belarus over other foreign citizens in this area lies in their equal taxation with citizens of the Russian Federation (Letters of the Ministry of Finance of the Russian Federation dated December 31, 08 No. 01/330).

The income of residents is taxed at the rates established by Art. 224 of the Tax Code of the Russian Federation, - mainly at a rate of 13%. The tax rate is set at 30% on all income received individuals, who are not tax residents of the Russian Federation, with the exception of income received in the form of dividends from equity participation in the activities of Russian organizations, in respect of which, since 2008, the tax rate has been set at 15%.

If the tax agent comes to the conclusion that a foreigner, previously considered by him as a non-resident, still has the status of a resident, the tax should be recalculated and an application should be submitted to the tax authority for the offset (refund) of the personal income tax overpayment. After the offset (refund) of funds, the amount of the overpayment can be returned by the employer to the employee upon his written application (clause 1, article 231 of the Tax Code of the Russian Federation). If the taxpayer has not submitted an application for the offset (refund) of personal income tax to his tax agent by the end of the tax period (calendar year), the employer should inform him of the possibility to file a declaration and receive a refund directly through the tax authority.

If the situation is reversed - a person who was considered a resident turned out to be a non-resident, the withholding agent should also submit an application with a request to set off the tax paid at the rate of 13% against the tax at the rate of 30%. This is due to the fact that personal income tax, calculated at different rates, is credited to different budget classification codes.

The offset and refund of tax is made only upon a written application of the tax agent (Articles 78, 79 of the Tax Code of the Russian Federation).

Labor protection in the construction industry

Most of the activities in the construction industry belong to the 8th class occupational risk. The work of many builders is carried out in harmful or dangerous conditions or refers to activities associated with the use of sources of increased danger (machinery and equipment).

For every employer who production activities in the field of construction, the number of employees of which exceeds 50 people, a labor protection service is created or a position of a labor protection specialist with appropriate training or experience in this field is introduced. These functions can also be performed personally by the head or third-party specialized organizations that have passed mandatory accreditation.

All employees of construction organizations must undergo training in labor protection and safety. In addition, certain categories of workers must additionally undergo special training in labor protection. Construction companies should without fail normative documents on labor protection are developed and stored (regulations on the labor protection service; instruction logs; labor protection instructions for workers developed on the basis of standard industry instructions on labor protection for construction workers, etc.). Moreover, employees must be familiarized with these documents against signature.

In construction organizations, certification of workplaces should be carried out, which includes a hygienic assessment of the existing conditions and nature of work, an assessment of the safety of workplaces and taking into account the provision of workers with personal protective equipment. Such attestation is a system for analyzing and evaluating workplaces for conducting recreational activities, familiarizing employees with working conditions, certifying production facilities, to confirm or cancel the right to provide compensation and benefits to employees engaged in hard work and work with harmful and dangerous working conditions.

If the employee does not have a stationary workplace, certification is also carried out, but only according to the working conditions of the work systematically performed by him, included in his labor function(for example, painting work, gas welding, installation, work at height, etc.). The specific workplace for their implementation will no longer have legal significance.

The organization establishes the timing of certification based on changes in the conditions and nature of work, but at least once every 5 years. The employer can carry out certification of workplaces on their own, as well as by third-party organizations that have accreditation for the right to conduct specified works. Upon completion of the work of the commission, the head of the organization issues an order that approves the results of the certification. Attestation documents are subject to storage for 45 years.

If the construction is accompanied by the performance of work in harmful and (or) dangerous working conditions (as well as work related to pollution), then the employer is obliged to ensure the issuance of certified personal protective equipment to employees free of charge.

Overalls

Overalls are issued when performing work with harmful or dangerous working conditions, as well as when working in special temperature conditions. The organization is obliged to issue overalls to employees free of charge, taking into account industry standards (order of the Ministry of Health and Social Development of Russia dated 01.10.08 No. 541).

Rules for providing employees with special clothing, special footwear and other personal protective equipment approved by the Decree of the Ministry of Labor of Russia dated December 18, 1998 No. 51. These rules apply to employees of all organizations, regardless of ownership. The procedure for issuing overalls to employees is prescribed in the collective agreement or other internal document of the organization. When issuing overalls, it is necessary to reflect in the personal cards of employees the period of wear and the percentage of expiration at the time of issue.

In tax accounting, the cost of overalls can be attributed to material costs on the basis of paragraph 3 of Art. 254 of the Tax Code of the Russian Federation, if the overalls provide exactly the functions of individual protection. The cost of overalls is written off in full as it is put into operation.

Due to the fact that when calculating income tax, the costs of paying for workwear are written off at a time as a reduction in income received, differences may arise between the accounting and tax accounting of workwear. The Tax Code does not provide for a uniform write-off of workwear included in material costs. The difference will be taxable, forming a deferred tax liability (ITL) in accounting. It will be repaid when the organization fully writes off the overalls for the cost of services rendered to the company of the reporting period.

Milk

At work with harmful working conditions, employees in accordance with Art. 222 of the Labor Code of the Russian Federation, milk or other equivalent products are issued free of charge according to established norms. food products.

Instead of milk, at the written request of the employee, he may be paid compensation in an amount equivalent to the cost of milk or other equivalent food products. Such compensation must be provided for by the collective and (or) labor contract.

At works with especially harmful working conditions, employees are provided with therapeutic and preventive nutrition free of charge according to established standards.

The norms and conditions for the free distribution of milk or other equivalent food products, therapeutic and preventive nutrition, the rules for making compensation payments are established in the manner determined by Orders of the Ministry of Health and Social Development dated February 16, 2009 No. 45n and 46n.

Employees who receive equivalent food products instead of milk are compensated on the basis of the cost of such products. Compensation must be paid at least once a month. This is directly provided for in clause 3 of Appendix No. 2 to Order No. 45n. The amount of compensation should be regularly indexed in proportion to the increase in retail prices. At the same time, Rosstat data are taken as a basis.

The specific amount of the compensation payment and the procedure for its indexation are established by the employer, taking into account the opinion of the trade union (if any) and are included in the collective agreement.

If the employer does not have a representative body of employees, then these provisions are included in labor contracts concluded with employees. The issuance of monetary compensation in exchange for therapeutic and preventive nutrition is not allowed.

Accounting for labor costs

When organizing accounting, construction companies must be guided by the requirements established by the Regulation on accounting“Accounting for agreements (contracts) for capital construction” (PBU 2/94).

In accordance with this document, the contractor shall account for the costs in the context of each construction object from the beginning of the execution of the construction contract until the time it is completed and transferred to the customer-developer. Until the delivery of the entire scope of work on the object to the customer, these costs are reflected in work in progress. For contracting organizations, the accounting of such costs should be organized on account 20 “Main production” in the context of each customer and facility being built. These analytical accounts opened to account 20 "Main production" reflect the direct costs of the contractor directly related to the implementation of the contract. In particular, direct costs include costs associated with the use of labor of blue-collar employees directly involved in construction and installation works and their maintenance. In accounting, the accrual of remuneration of such employees is reflected in the following accounting entry:

Dt20 - Kt70 - the amount of remuneration for a worker in the construction profession has been accrued.

Accounting for the cost of remuneration of employees of auxiliary (auxiliary) production and farms is carried out using account 23 “Auxiliary production” and is reflected in the accounting entry:

Dt23 - Kt70 - the amount of wages paid to an employee of auxiliary industries and farms has been accrued.

The cost of remuneration of employees associated with the management of construction machines and mechanisms is reflected using account 25 "General production costs" and is taken into account in accounting by the entry:

Dt25 - Kt70 - the amount of remuneration of workers-machinists has been accrued.

To summarize information on the costs of remuneration of employees not directly related to the performance of construction and installation work, performing management functions in the organization, account 26 “General business expenses” is used. The payroll of such employees is recorded using the following entry:

Dt26 - Kt70 - wages were accrued to employees of administrative and other general business units.

Ministry of Education and Science of Ukraine

DSMA

Department of Enterprise Economics

COURSE WORK

Discipline: Analysis of the economic and financial activities of the enterprise

Topic: Analysis of the wage system at enterprise No. 1

Completed:

St. gr.

Option No.

Checked:

Introduction
Section 1. THEORETICAL FOUNDATIONS FOR ANALYSIS OF THE PAYMENT SYSTEM
1.1 The concept and essence of wages 1.2. Payroll Features 1.3 Forms and systems of remuneration
Section 2 METHODOLOGY FOR ANALYSIS OF THE PAYMENT FUND
Section 3. ANALYSIS OF THE PAYMENT FUND OF ENTERPRISE No. 1
3.1. a brief description of enterprise and its technical and economic indicators
3.2 Payroll analysis
CONCLUSION
LIST OF LITERARY SOURCES

INTRODUCTION

Remuneration of labor occupies a special place in the structure of the social and labor sphere and the priorities of social policy. This is explained by its importance for ensuring human life and the specific functions it performs in the development of society and the economy.

However, at present, many acute problems and shortcomings have accumulated in pay and its organization. Moreover, for quite obvious reasons, without their elimination, it is impossible to effectively carry out key socio-economic reforms - pension reform, modernization of housing and communal services, the tax system, etc.

We list the largest and most acute problems in the field of wages, which, in turn, can be sources and causes of a number of other negative consequences and shortcomings:

Delays in payment of wages;

Low reproductive function of wages;

A sharp drop in the stimulating role of wages in the development of the country's economy, production volumes at enterprises, and the realization of the physical and intellectual abilities of workers;

Reducing the share of the labor part in the total income of the employee, which signals an increase in apathy towards work, a decrease in its prestige, with all the ensuing consequences for society;

Excessive, unreasonably high differentiation in wages.

The purpose of this course work is to analyze the wage system at the enterprise №1. Achieving this goal predetermined the formulation and solution of the following tasks:

To reveal the essence and basic principles of the organization of remuneration;

To identify sources and mechanisms for the formation of the wage fund of enterprises;

Assess the composition and structure of the wage fund in the enterprise;

Assess the analysis of the effective use of the payroll fund;

To identify the impact of modern economic trends on the organization of wages.

The object of the study is the production and economic activity of the enterprise No. 1.

The subject of the study is the organization of remuneration and indicators of the effective use of the wage fund of the above object of study.

The study was carried out using such general scientific methods as the method of chain substitutions, absolute differences, generalization, comparison, etc.

The course work consists of an introduction, three sections, a conclusion, a list of sources used.

SECTION 1.

THEORETICAL FOUNDATIONS FOR ANALYSIS OF THE PAYMENT SYSTEM

1.1 The concept and essence of wages

Remuneration is a monetary expression of the value and price of labor, which is paid to an employee for work performed or services provided and aimed at motivating the achievement of the desired level of labor productivity.

Remuneration is important both for employees, for most of whom it is the main source of income, and for the enterprise, since the share of wages in value added is quite large, labor costs in total production costs are quite significant.

The salary of an employee, regardless of the type of enterprise, is determined by his personal labor contribution, depends on the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts.

The size, procedure for accrual and payment of wages are regulated by the current legislation of Ukraine, relevant decrees and resolutions, industry instructions.

Enterprises independently establish the forms, systems and amounts of remuneration, as well as other types of income for employees in accordance with applicable law.

Enterprises can use tariff scales and scales of ratios of official salaries, which are determined by industry agreements as guidelines for differentiating wages depending on the profession, qualifications of employees, complexity and conditions of work performed.

As a socio-economic category, wages serve as the main means of satisfying the personal needs of workers, an economic lever that stimulates the development of social production, the growth of labor productivity, the reduction of production costs, and is a means of redistributing personnel across sectors of the national economy.

The transition to market relations in our country has fundamentally changed the economic nature of wages. Wages are the main part of labor remuneration, which has a material form (cash or in kind) and has more (basic wages) or less (additional wages) constancy. Wages have always been and remain for the majority of members of society the basis of their well-being. It is due to it that in countries with a market economy, the worker and members of his family satisfy the bulk of their needs for food, clothing, housing, etc. Contrary to popular belief, the share of labor remuneration in the total income of citizens of highly developed countries has been constantly increasing in recent years, while income from property has been falling.

Forming the effective demand of the population, wages largely determine the dynamics of the country's economy. Being inextricably linked with the economic activity of the population, it has a more significant impact on the development of the economy compared to other types of income. First of all, it stimulates the production of consumer goods. It should also be taken into account that high wages encourage the managers of the enterprise to rationally use personnel and actively change new equipment and modern technologies.

The total wage reflects the price of labor power and the cost of its reproduction, as well as the demand and supply of labor power of a certain quality. In addition, the amount of payment is directly related to a number of quantitative and qualitative characteristics, reflecting both costs (for example, the number of hours worked) and the results of labor (in particular, output). In a market economy, wages are influenced by a number of market and non-market factors that must be considered at least at two levels.

Within each region, a certain level of remuneration is formed, reflecting the price of the labor force (labor service) provided by the employee to the employer. The market price of labor power (labor service) is a monetary reward that the employer is willing to pay, and the employee agrees to receive for using his abilities to work in the enterprise for a certain time and with a certain intensity.

There are also factors operating at the level of the enterprise, where, in fact, there is a direct and almost continuous interaction between employees and employers. It is here that the main characteristics of labor processes are formed that affect their effectiveness and, above all, labor efficiency. In order for the abilities of workers to be realized, and their labor to be effective, a certain relationship must be established between the price of labor and indicators characterizing the efficiency of the worker. The establishment of the latter is the subject of the organization of wages at the enterprise.

For employers, wages represent an element of production costs and the price of goods. Its size is significantly affected by the cost of the labor force, which is the sum of consumer funds necessary for the reproduction of labor force with specific characteristics at a given level of economic development of the region. From this definition it can be seen that its value is formed under the direct influence of the market for goods and services.

Closer is the relationship between wages and the price of labor, which is usually expressed in terms of money and usually does not correspond to the cost of labor. In fact, the price of labor power is influenced simultaneously by many factors that cause it to change both towards the cost of labor power and away from it. First of all, its value is influenced by the state of the labor market. At the same time, the employed, as a rule, tend to raise the price of labor power against its value, while the entrepreneur, on the contrary, seeks to reduce it. As a result, the specific price of labor power is formed as a result of the interaction of the two sides of market relations: sellers and buyers.

The need to take into account the state of the market for consumer goods requires a distinction between nominal and real wages. Real wages are determined by the amount of goods and services that can be bought with the amount of nominal wages.

The absolute level of wages should be assessed by its real value. At the same time, it is important to assess the relative size of wages (which can be done on the basis of both nominal and real wages). It should be noted that the relative size of wages are the main determinants of the social status and value of the worker in society. From the point of view of entrepreneurs, high labor costs are an important sign of the competitiveness of an enterprise and its strategic prospects.

The main task of the organization of wages is to make wages dependent on its team and the quality of the labor contribution of each employee and thereby increase the stimulating function of the contribution of each. The organization of wages involves:

determination of forms and systems of remuneration of employees of the enterprise;

development of criteria and determination of the amount of additional payments for individual achievements of employees and specialists of the enterprise;

development of a system of official salaries of employees and specialists;

substantiation of indicators and bonus system for employees.

Wages are closely related to labor productivity. Labor productivity - the most important indicator of the efficiency of the labor process, is the ability of a particular labor to give a certain amount of output per unit of time.

INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

THEORETICAL PART

1 ORGANIZATION OF PAYMENT AT THE ENTERPRISE. . . . . . . . . . . . . . . . . . . . 6

1.1 The concept of wages of workers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

1.2 Principles of organization of wages in modern conditions. . . . . . . . . . . . . . 7

1.3 Forms and systems of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . eleven

1.4 Tariff system of remuneration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

1.5 Tariff agreements and their role in the regulation of wages. . . . . . . . . 23

1.6 Overseas experience wages. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . thirty

1.7 The composition and structure of the wage fund of the enterprise. . . . . . . . . . . . . . . . . . thirty

PRACTICAL PART

2 ORGANIZATION OF PAYMENT IN JSC "SEVERNYE MN" . . . . . . . . . . . . . . 36

2.1 Brief description of the organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36

2.2 Composition and structure of personnel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

2.3 Analysis of the movement of personnel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

2.4 Description of the forms and systems of remuneration operating at the enterprise. . . . . . . 41

2.5 Calculation of the payroll structure for 2004 . . . . . . . . . . . . . . . . . . . 43

2.6 Calculation of the share of labor costs in the cost of production. . . . fifty

2.7 Evaluation of the effectiveness of the use of funds for wages in 2004. . . 51

CONCLUSION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53

BIBLIOGRAPHICAL LIST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

Application 1.2

INTRODUCTION

The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry.

The volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.

The use of labor resources in the enterprise must be considered in close connection with the remuneration of labor, since the remuneration of employees is the price of labor resources involved in the production process.

Being the main source of income for workers, wages are a form of remuneration for work and a form of material incentives for their work. It is aimed at rewarding employees for the work performed and at motivating them to achieve the desired level of productivity. Therefore, the correct organization of wages directly affects the rate of growth of labor productivity, stimulates the improvement of the skills of workers.

Wages are also a part of the costs of production and sales of products, which goes to pay the employees of the enterprise. Properly organized remuneration of employees minimizes the cost of remuneration in the cost estimate, which will positively affect financial condition company.

aim This course work is a comprehensive analysis of the organization of remuneration in OJSC "Northern MN".

In accordance with the goal, in this course work the following were set: tasks:

• description theoretical aspects formation of remuneration at the enterprise in modern conditions;
• determination of the composition and structure of personnel;
• analysis of personnel movement;
• description of the forms and systems of remuneration operating at the enterprise;
• calculation of the payroll structure;
• assessment of the effectiveness of funds spent on wages.

Object of study is an organization of JSC "Northern oil pipelines".

THEORETICAL PART

1 ORGANIZATION OF PAYMENT AT THE ENTERPRISE

1.1 The concept of wages of workers

Remuneration of employees is compensation by the employer for the work of an employee at the employer's enterprise, corresponding to the quantity and quality of work performed.

The amounts of this compensation have well-defined quantitative limits, since, on the one hand, they must provide:

a) for the employee - a certain level of satisfaction of his personal and social needs necessary to restore his abilities for work consumed in the production process;

b) to the employer - obtaining at this workplace from the employee the result necessary to achieve the ultimate goal of the enterprise.

Distinguish between monetary and non-monetary (natural) forms of remuneration. The main one is the monetary form, which allows the worker, in the conditions of the existence of money as a universal commodity equivalent and the most universal means of payment, to use it most effectively to meet his needs. Non-monetary forms of payment in modern conditions are resorted to very rarely. However, in conditions of disturbed money circulation, hyperinflation and an unstable, crisis state of the economy, the absence of a reliable mechanism for indexing income to rising prices, non-monetary forms of remuneration could become more widespread.

For a worker, wages are the main and main part of his personal income, a means of reproducing him as a bearer of the ability to work and a member of society. The employee's interest is to increase wages (income) by increasing both his labor contribution and labor results, and the price of his labor efforts.

For the employer, the remuneration of employees is always the cost of labor as a resource involved in the production process. The employer's interest lies in minimizing labor costs per unit of output as a result of both more productive use of the employee during working hours at the agreed payment per unit of this time (wage rate), and the conclusion of more favorable terms of employment.

In a developed market economy, wages are the price paid to an employee for the use of his labor, the value of which is determined by the labor market, that is, the demand for labor and its supply. The greater the demand for a particular labor force and the smaller its supply, the higher the wages, and, conversely, the higher its supply, the lower the wages.

1.2 Principles of organization of remuneration in modern conditions

The main task of the organization of wages is to make wages dependent on the quantity and quality of the labor contribution of each employee and thereby increase the stimulating function of the contribution of each.

The organization of wages involves:

• determination of forms and systems of remuneration of employees of the enterprise;
• development of criteria and determination of the amount of additional payments for individual achievements of employees and specialists of the enterprise;
• development of a system of official salaries of employees and specialists;
• substantiation of indicators and bonus system for employees.

The issues of labor organization occupy one of the leading places in the social and economic policy of the enterprise. In a market economy, the practical implementation of measures to improve the organization of labor should be based on the observance of a number of principles of remuneration, which must be based on the following economic laws:

r the law of cost recovery for the reproduction of labor force;

r the law of value.

From the requirements of economic laws, a system of principles for organizing wages can be formulated, including:

• the principle of payment according to costs and results, which follows from all the above laws. For a long period of time, the entire system of organizing wages in the state was aimed at distribution according to labor costs, which does not meet the requirements of the current level of economic development. At present, the principle of payment according to costs and results of labor, and not only according to costs, is more stringent;
• the principle of raising the level of wages based on the growth of production efficiency, which is due, first of all, to the operation of such economic laws as the law of increasing labor productivity, the law of rising needs. From these laws it follows that the growth of wages of the worker should be carried out only on the basis of an increase in the efficiency of production;
• the principle of advancing the growth of the productivity of social labor in comparison with the growth of wages, which follows from the law of increasing labor productivity. It is designed to ensure the necessary accumulation and further expansion of production;
• the principle of material interest in increasing labor efficiency follows from the law of increasing labor productivity and the law of value. It is necessary not only to provide a material interest in certain results of labor, but also to interest the employee in improving labor efficiency. The implementation of this principle in the organization of wages will contribute to the achievement of certain qualitative changes in the operation of the entire economic mechanism.

Wages are closely related to labor productivity. Labor productivity - the most important indicator of the efficiency of the labor process, is the ability of a particular employee to create a certain amount of products per unit of time. And wages related to monetary remuneration are paid to the employee for the work performed.

Wage, being a traditional factor of labor motivation, has a dominant influence on productivity. An organization cannot retain a workforce unless it pays competitive rates and has a pay scale that encourages people to work. In order to ensure stable productivity growth, management must clearly link wages, promotions with labor productivity indicators, output.

The system of remuneration for work should be designed in such a way that it does not undermine long-term efforts to ensure productivity with short-term negative results. This is especially true for the control layer.

Wages can act as a factor destimulating the development of labor productivity. Slow work is often rewarded with overtime pay. Departments that have overspent labor on certain jobs this year can hope to increase their budget next year. The mere fact of spending more time is not an automatic indicator of doing more work, although pay schemes are often based on these assumptions.

The line of conduct should be to encourage that which increases productivity. In the organization of wages, the entrepreneur is rarely given complete independence. Typically, wages are regulated and monitored by the competent government authorities.

The regulation of wages is carried out on the basis of a combination of measures of state influence with a system of contracts.

State regulation of wages includes:

• legislative establishment and change of the minimum wage in the Russian Federation;
• tax regulation of funds allocated for wages by enterprises, as well as income of individuals;
• establishment of district coefficients and percentages of allowances;
• establishment of state guarantees for wages.

The regulation of wages on the basis of contracts and agreements is provided by: general, territorial, collective agreements, individual agreements (contracts).

There are three types of income and wage policies:

• controlling inflation through taxes and fiscal measures;
• revenue regulation based on government rules and regulations;
• triangular cooperation policy.

All these elements take place in Russia. But with excessive wage differentiation, a centralized wage policy is unlikely to bring good results. Focusing on tax regulation of income can stimulate the black market. Therefore, the main hope, apparently, lies in the policy of negotiations, in particular, regarding the approval of wage levels that ensure flexible and fair wages.

The subsistence minimum is an indicator of the minimum composition and structure of consumption of material goods and services necessary to preserve human health and ensure its vital activity. The cost of living is used to justify the minimum wage and labor old-age pension and to establish the minimum amount of unemployment benefits and scholarships for the period vocational training citizens in the direction of the employment service.

The minimum wage is the lower limit of the cost of unskilled labor, calculated as monthly cash payments received by employees for performing simple jobs under normal working conditions. The minimum wage is determined taking into account the cost of living and the economic opportunities of the state. The minimum wage is set at 40% of the subsistence minimum, calculated per capita, which implies its periodic review, taking into account the consumer price index and tariffs for services.

federal law RF “On raising the minimum wage”, the minimum wage was established from January 1, 1998 - 83 rubles 49 kopecks.

The minimum wage rate is based on the minimum wage. The monthly minimum wage of an employee who has fulfilled his labor obligations (labor standards) cannot be lower than the minimum wage. The minimum wage does not include additional payments and allowances, as well as bonuses and other incentive payments. When determining the minimum rate (salary) of employees of the enterprise, the employer is obliged to provide for them in a higher amount than the minimum wage established by the Federal Law. At the level of the minimum wage, the rate of employees is set in cases where the enterprise is experiencing economic difficulties, or as a special measure to prevent the mass layoffs of workers.

To regulate the wages of employees public sector The Unified Tariff Scale is designed, it is the basis of the tariff system. It is a scale of tariffication and remuneration of all categories of workers from the working category to the heads of the organization.

The remuneration of labor of workers in the non-budgetary sphere (municipal, private organizations, joint-stock companies, limited liability companies, etc.) is determined by the owner of the enterprise, based on the legally established minimum wage for industry and special agreements enshrined in agreements and contracts, and is regulated by the current system of taxation on profit (income) of the enterprise.

In the conditions of a market economy and the expansion of the organization's rights in the field of remuneration, the rates (salaries) of the bonus system and the conditions for paying remuneration for length of service are determined in the collective agreement. Employment contracts may provide for higher wages than those provided for in collective agreements. The specific amount of incentive payments is determined by the employer based on the results of the work of the employee.

Remuneration of employees is made as a matter of priority in relation to other payments of the enterprise after taxes.

1.3 Forms and systems of remuneration

The procedure for calculating wages for employees of all categories is regulated by various forms and systems of wages.

The forms and systems of wages are a way of establishing the relationship between the quantity and quality of labor, that is, between the measure of labor and its payment.

For this, various indicators are used that reflect the results of labor and the time actually worked. In other words, the form of remuneration establishes how labor is valued when it is paid: by specific products, by time spent, or by individual or collective results of activity.

The structure of wages depends on how the form of labor is used at the enterprise: whether it is conditionally - a constant part (tariff, salary) or a variable (piecework earnings, bonus) prevails in it. Accordingly, the impact of material incentives on performance indicators will also be different. individual worker or a team of a brigade, section, workshop.

The most common in enterprises of various forms of ownership are two forms of remuneration: piecework- payment for each unit of production or the amount of work performed and time-based- payment for hours worked, but not calendar, but working, normative, which is regulated by law. Both piecework and time-based forms of remuneration can be represented as systems (see Fig. 1).

There are a number of conditions under which it is advisable to apply one or another form of remuneration. Conditions for the application of piecework wages:

• the possibility of accurate accounting of the volume of work performed;
• the presence of quantitative performance indicators that directly depend on a particular employee;
• the possibility of technical regulation of labor;

monthly

Rice. 1. Forms and systems of wages

• the opportunity for workers in a particular area to increase output or the amount of work performed;
• the need to stimulate workers at a particular production site to further increase the production of products or the volume of work performed.

r deterioration in product quality;

r violation of technological regimes;

r deteriorating equipment maintenance;

r violation of safety requirements;

r overspending of raw materials and supplies.

Conditions for applying time wages:

• inability to increase output;
• the production process is strictly regulated;
• the functions of the worker are reduced to monitoring the progress of the technological process;
• functioning of in-line and conveyor types of production with a strictly defined rhythm;
• an increase in output can lead to defects or a deterioration in its quality.

At each specific enterprise, depending on the nature of the products, the availability of certain technological processes, the level of organization of production and labor, one or another form of remuneration is applied. For example, piecework wages may be ineffective if only piecework - bonus or piecework - progressive option is used, but if you use a piecework system, then its effectiveness increases. At the same enterprise, depending on the production of a particular type of product by workshop, the options for applying wages may also be different.

In market conditions, there is no strict regulation that was typical for a planned economy, so the entrepreneur, the management of the enterprise can check any of the existing payment options and apply the one that best suits the goals of the enterprise.

Consider how wages are determined when using one form or another.

Under a direct piecework system, or simple piecework, labor is paid at rates per unit of output. The individual piece rate per unit of product or work is determined by the formula:

where is the hourly tariff rate, set in accordance with the discharge

rented products, rub./hour;

- hourly rate of production of this product, units. prod./pers. - hour;

- the norm of time per unit of production (work), people. - hour / unit prod.

The total earnings of a worker are determined by multiplying the piece rate by the amount of output produced for the billing period.

At piecework - premium system, the worker receives payment for his work at direct piece rates and additionally receives a bonus. But for this, the indicators for which bonuses are awarded must be clearly established and communicated to each performer. It is important to ensure that newly hired workers are informed of this. In addition, the size of the bonus for the fulfillment and overfulfillment of these indicators should be established. These may be indicators of labor productivity growth; increasing production volumes; fulfillment of technically justified norms of workings and reduction of normalized labor intensity; fulfillment of production tasks, personal plans; improving the quality and grade of products; defect-free manufacturing of products; preventing marriage; compliance with regulatory and technical documentation, standards; saving raw materials, materials, tools, lubricants and other material assets.

The number of indicators can be increased, the use of one or another is determined by the specific conditions of production prevailing at a given enterprise. For example, the company has increased the number of claims from suppliers or the company is trying to enter the foreign market with its products, where quality requirements are much higher.

Naturally, under these conditions, the requirements for product quality and performance discipline increase, and the list of indicators for which bonuses are awarded should also contribute to solving this problem. However, the list of these indicators should not be too large (no more than five - seven), since more of them are not realized and not remembered by the employee.

At indirectly - piecework In the system, the amount of a worker's earnings is directly dependent on the results of the work of the piecework workers he serves. This system is used to pay not the main, but auxiliary workers (adjusters, tuners, etc.).

The indirect piece rate is calculated taking into account the production rates of the workers served and their number according to the formula:

where is the tariff hourly rate of the serviced worker, paid indirectly

piecework system, rub.;

- the hourly rate of output (productivity) of one serviced worker

what (object, unit) in units of production;

- the number of serviced workers (objects, units) - the rate of service

The total earnings are calculated by multiplying either the rate of the auxiliary worker by the average percentage of the fulfillment of the norms of the serviced workers - pieceworkers, or indirectly - the piecework rate of the actual output of the serviced workers:

where - the total earnings of the worker, rub.;

- the hourly wage rate of an auxiliary worker transferred to space

piecework wages, rub.;

- the amount actually worked out by this auxiliary worker

people - hours;

- the weighted average percentage of the fulfillment of production standards by all service

given by the employee of workers, objects, units;

where is an indirect piece rate per unit of output produced by j - m

served workers, rub.;

- the actual amount of products produced in this period j - m

served by the worker in the appropriate units of measurement.

At accordion - piecework wages, the rate is set for the entire amount of work (and not for a single operation) on the basis of the current norms of time or norms of production and prices. Under this system of remuneration, workers are rewarded for reducing the terms of work, which enhances the stimulating role of this system in the growth of labor productivity.

At piecework - progressive In the system, a worker's labor is paid at direct piece rates within the limits of fulfilling the norms, and when working in excess of the norms, at higher rates.

The earnings of a worker with piecework - progressive pay is determined depending on the adopted system of progressive pay (for the entire volume or for part of the volume of work performed in excess of the norm) according to one of the following formulas:

where is the sum of the basic wages of the worker, calculated according to direct piecework

prices, rub.;

- the amount of piecework earnings of a worker - pieceworker, accrued on direct

piecework rates for a part of the work (production) paid according to

progressive payment system, rub.;

- fulfillment of production standards by workers,;

– a basic level of norms of production, above which payment is applied according to

increased rates, ;

- a coefficient showing how much the piece rate increases

for the production of products in excess of the established norm;

- coefficient showing the ratio of the progressive piece rate

(on a scale to the basic piece rate, this coefficient is greater than 1).

With piecework - progressive wages, special attention should be paid to determining the normative initial base, developing effective scales for raising prices, accounting for output (products and hours actually worked.

The piecework form of remuneration can be applied individually for each specific employee, or it can have collective forms.

Widespread contractor form of pay. Its essence is the conclusion of an agreement under which one party undertakes to perform certain work and takes in a row, and the other side, i.e. the customer undertakes to pay for this work after its completion.

Under it, the earnings of each employee are made dependent on the final results of the work of the entire team, section.

The collective piecework system makes it possible to make productive use of working time, widely introduce the combination of professions, improve the use of equipment, promote the development of a sense of collectivization and mutual assistance among workers, and help strengthen labor discipline. In addition, a collective responsibility for improving product quality is created.

With the transition to this wage system, the division of work into “profitable” and “unprofitable” is practically eliminated, since each worker is materially interested in doing all the work assigned to the team.

The remuneration of workers under a collective piecework system can be made either using individual piecework rates, or on the basis of rates set for the team as a whole, i.e. collective rates.

It is advisable to establish an individual piece rate if the labor of workers performing a common task is strictly divided. In this case, the wages of each worker are determined on the basis of the rates for the work performed by him and the quantity of suitable products released from the assembly line.

When using collective piece rates, the wages of a worker depend on the output of the team, the complexity of the work, the qualifications of the workers, the amount of time worked by each worker, and accepted method distribution of collective income.

The main task of the distribution of earnings is to correctly take into account the contribution of each employee to the overall results of work.

There are two main methods of distributing collective earnings among the members of the brigade.

First method consists in the fact that earnings are distributed among the members of the team in proportion to tariff rates and hours worked.

The earnings of a brigade of workers is determined by multiplying the brigade piece rate per unit of output by the amount of work actually performed by the brigade:

If the team performs a variety of work, evaluated at different rates, then the total earnings of the team will be determined by the formula:

The designations here are the same as in the previous formula, and the index means a specific type of work and a specific rate for this type of work.

Second– using the “coefficient labor participation". A tariff-free wage system is a system in which the wages of all employees represent the share of each worker in the wage fund.

The tariff-free wage system is used in a market economy, the most important indicator of which for each enterprise is the volume of products and services sold. The larger the volume of products sold, the more efficiently the enterprise operates, therefore, wages are adjusted depending on the volume of production.

This system is used to manage the personnel of auxiliary workers, for workers with hourly wages.

A variation of the tariff-free wage system is contract system. In the contract form of hiring employees, payroll is carried out in full accordance with the terms of the contract, which stipulates: working conditions, rights and obligations, working hours and the level of remuneration, a specific task, consequences in case of early termination of the contract. The contract is signed by the head of the enterprise and the employee. It is the basis for resolving all labor disputes.

With time wages, the employee receives a monetary reward depending on the amount of time worked, however, due to the fact that labor can be simple and complex, low and highly skilled, wage differentiation is necessary, which is carried out with the help of tariff systems. Components of the tariff system:

• tariff rate - the absolute amount of wages for various groups and categories of workers per unit of time. The starting point is the minimum tariff rate, or the tariff rate of the first category. It determines the level of payment for the simplest work. Tariff rates can be hourly, daily;
• tariff scales - serve to establish the ratio of wages depending on the level of qualification. The totality of tariff categories and their corresponding tariff coefficients. The tariff coefficient of the lowest category is assumed to be equal to one. Tariff coefficients of subsequent categories show how many times the corresponding tariff rates are higher than the tariff rate of the first category.

Wage differentiation the workers are made depending on the complexity of the work performed and qualifications. It contains tariff categories and coefficients. It can be different depending on the type of production and type of enterprise. Basically, a six-digit grid is used, where the first category corresponds to the simplest jobs, that is, the lowest earnings, and the sixth to the highest.

Time wages have two systems: simple time wages and time wages - bonuses.

The wages of a worker simple time-based system is calculated as the product of the hourly (daily) tariff rate of a worker of a given category, (in rubles) by the hours worked in a given period (respectively, in hours or working days), i.e.:

At monthly the time wage of a worker is determined by the formula:

where is the monthly time wage of an employee, rub.;

- the number of working hours according to the schedule in a given month;

- the number of hours actually worked by the worker.

At time - premium system of remuneration, the employee receives an additional bonus in addition to the salary (tariff, salary) for the time actually worked. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work.

For managers, specialists and employees, a system of official salaries is used. Job salary - This is the absolute amount of wages set in accordance with the position held. Analytical calculations are needed, which can significantly increase the efficiency of setting a particular salary.

In addition to the tariff wages, the current legislation provides for various additional payments for deviations from normal working conditions. Such surcharges include surcharges for work at night and overtime, weekends and holidays, temporary substitution of an absent employee, team leadership, for the performance of work requiring higher qualifications, class to drivers and others. The procedure for calculating various surcharges is different. The amounts and terms of payments are determined in the collective agreement.

1.4 Tariff wage system

The tariff system is a set of standards with the help of which the differentiation and regulation of the level of wages of various groups and categories of workers is carried out, depending on its complexity. Among the main standards included in the tariff system and, therefore, its main elements, are tariff scales and rates, tariff-qualification reference books.

The wage rate system is the most important tool for centralized wage regulation. It allows you to provide:

a) national economic unity in wages, the implementation of the principles of equal pay for equal work throughout society;

b) a comprehensive differentiation of the main part of wages and its final value in accordance with differences in complexity, severity, intensity, working conditions, and qualifications of workers;

c) a steady increase in wages based on a predominant increase in labor productivity.

With the help of the tariff system, sectoral and territorial regulation of wages takes place.

The tariff system has sufficient flexibility to stimulate not only the growth of the skills of workers and the retention of personnel in key areas of production, but also a direct increase in labor productivity by rationalizing production, combining professions, positions and functions, expanding service areas, introducing progressive norms and standards for labor costs, reduction of management staff.

To this end, systems of tariff surcharges and allowances for professional excellence and high qualifications, combination of professions and performance of the established scope of work by a smaller number of employees, increased tariff rates for the remuneration of multi-machine operators serving an excess number of machines, units and apparatus, as well as for work that is normalized according to industry and inter-sectoral standards.

The tariff system, like the whole organization of wages, does not remain unchanged. The scientific, technical and social progress of society, changes in the conditions for the reproduction of the social product, production relations and labor force necessitate periodic revision of tariff rates and other elements of the tariff system.

The development of a tariff system at an enterprise can either be based on existing methodological and practical advice(i.e., use a single tariff scale for the public sector, industry and regional tariff systems reflected in the relevant tariff agreements), or develop your own factory (branded) tariff system.

The latter option is extremely time-consuming, requires a high level of qualification of specialists - developers, knowledge of modern wage systems, construction rules, etc. At the same time, the specifics of production and labor, the position on the goods and labor market, and other factors are better taken into account.

The unified tariff scale is a scale of tariffication and remuneration for all categories of employees in the public sector. Each group of workers (from workers to the director) occupies the corresponding range of ranks in the unified wage scale. For example, the professions of workers are charged from the 1st to the 8th categories, technical performers for industry positions of employees - from the 2nd to the 5th categories, specialists - from the 4th to the 11th categories, managers - from the 11th on the 18th category.

The unified tariff scale should provide for a higher inter-digit ratio in the lower ranks than in the higher ranks (see Table 1), for the purposes of social

protecting low-paid workers.

Differentiation of pay rates by categories is carried out in a single tariff scale only on the basis of the complexity of the work performed (job duties) and taking into account the qualifications of employees.

Accounting for wages of other factors of its differentiation (conditions, severity, intensity of labor, the significance of its areas of application, the results of labor) is carried out through other elements of the organization of wages, is carried out through other elements of the organization of wages.

Table 1

Unified tariff scale for remuneration of employees

Pay grades	Tariff odds

An important element in the formation of a system of tariff rates for remuneration of workers are tariff scales.

The tariff scale is a set of tariff coefficients (labor complexity coefficients) that determine the ratios in wages of varying complexity. The tariff coefficient of the lowest category (simple or least complex types of work) is taken as a unit. The tariff coefficients of the subsequent categories show how many times the tariff rates corresponding to them are higher than the tariff rate of the first category.

Based on the tariff rate of the 1st category and the corresponding tariff coefficients, the tariff rate of any category of the grid is determined. If the tariff rates of all categories are set, then by dividing the tariff rate of each category by the tariff rate of the 1st category, the tariff coefficients of the corresponding categories are determined.

The relative increase of each subsequent tariff coefficient compared to the previous one shows by what percentage the level of payment for work (workers) of this category exceeds the level of payment for work (workers) of the previous category.

Elements of the tariff system are also district coefficients and a bonus to wages for work experience. They perform compensatory and stimulating functions.

Regional coefficients serve to equalize the conditions for the reproduction of labor in areas with different natural and climatic conditions, and allowances for seniority create advantages in remuneration for workers who are employed in sparsely populated and remote areas (the Far North and equivalent areas, as well as the southern regions of the Far East and Siberia), which are important for the development of the country's economy, but are poorly provided with labor resources.

Sizes of district coefficients range from 1.1 to 2.0. Regional coefficients in their basis at each enterprise should not be lower than those provided by the government for individual regions. Their higher sizes at individual enterprises are due to their financial capabilities. Thus, through tariff rates of the 1st category, the company regulates differences in earnings by conditions, intensity, significance of labor, through tariff scales - by qualification, through regional coefficients of complexity of the work performed - by the place of application of labor.

Tariff - qualification guide (TKS) or ETKS as normative document is intended for billing of works and workers. It is developed centrally and is mandatory for all enterprises. This allows you to follow the same approach to the billing of work and workers and officially mark the assigned category in the work book. The directory is also used to develop programs for training and advanced training of workers in the system of vocational education and directly in production.

All work in the manufacturing sectors of the national economy is divided into 6 categories according to the qualification level, with the exception of mechanical engineering and ferrous metallurgy (8 categories) and electric power industry (7 categories).

The qualification categories of workers are established by the general factory or shop qualification commission, which, guided by the requirements qualification characteristics, after checking the theoretical knowledge and practical skills of workers, sets them tariff categories in accordance with their qualifications and taking into account the work they perform.

This mechanism of wage regulation has a number of features. First of all, we are talking about a centrally approved minimum wage, which is designed to fulfill the role of social protection of the interests of employees of enterprises, and secondly, the rates and salaries calculated in this way should establish reasonable differences in the wages of workers whose work largely determines the acceleration of production development. and is of great importance to society. It is also assumed that the solution of the issue of the levels of rates and salaries, as well as allowances, additional payments and bonuses, should be based on the collective-contractual relations of owners (employers) and employees.

1.5 Tariff agreements and their role in wage regulation

Collective agreements are any written agreement regarding labor and employment.

The Law of the Russian Federation of March 11, 1992 "On collective agreements and agreements" clarifies this concept in relation to social - economic conditions our country. The collective agreement is called a legal act that regulates labor, socio-economic and professional relations between the employer and employees at the enterprise, institution, organization.

The most important place in the collective agreement is occupied by the section devoted to wages of employees.

The solution of two interrelated tasks is connected with the organization of wages in the enterprise:

• guarantees of remuneration for each employee in accordance with the results of his work and the cost of labor in the labor market;
• ensuring that the employer (regardless of who acts in this capacity: the state, a joint-stock company, an individual, a partnership, etc.) achieves such a result in the production process that would allow him (the employer) to recover costs and make a profit.

Thus, through the organization of wages, the necessary compromise between the interests of the employer and the employee is achieved, which contributes to the development of social partnership relations between the main subjects of the market economy.

The main requirements for the organization of wages at the enterprise, which meet both the interests of the employee and the interests of the employer, are to ensure the necessary growth of wages while reducing its costs per unit of output and the guarantee of an increase in the wages of each employee as the efficiency of the enterprise as a whole increases.

Given that the organization of wages at the enterprise affects the interests of employers and employees, the main condition for their successful cooperation is that the parties have equal rights in resolving issues of remuneration.

In accordance with the current legislation, the state determines only the size of the minimum wage. All other issues of remuneration of specific employees are resolved directly at the enterprises. This procedure is enshrined in the Labor Code of the Russian Federation (Articles 80 and 81).

In a collective agreement, the level of the minimum wage may be higher than the legally established minimum wage, as well as higher than the industry minimum provided for by the industry tariff agreement, but cannot be lower than it.

The basis for establishing a particular level of wage or salary for an employee, additional payments of a compensatory, incentive nature and other payments is not a government decree or departmental decision, but a collective agreement concluded between the employer (owner or authorized person) and employees. Unilaterally, the employer cannot cancel, change this or that system of remuneration, if it is provided for in the collective agreement.

When developing at an enterprise its own conditions for remuneration in terms of tariff payment, the employer and representatives of workers, as already noted, should be guided by the relevant industry agreement. Specific payment rates - tariff rates, salaries, compensation payments - the company can set higher than it is provided for in industry agreement based on your financial situation.

In the course of collective bargaining, the parties must come to an agreement on the establishment of guaranteed wages for workers of various qualification categories. The main tool for determining wage guarantees and at the same time organizing labor incentives is the tariff system.

All terms of remuneration of employees must be fixed in the collective agreement.

In the final version of collective agreements in the developed capitalist countries, the parties do not focus on the problem of minimum wages, since they already contain tariff rates and salaries established in absolute amounts and differentiated depending on qualifications. However, when discussing a tariff agreement, the parties inevitably face the question of determining lower wage limit.

The trade union is the party that develops the draft collective agreement and makes demands. Determining the level of requirements for wage increases, one should proceed from the cost estimate of the minimum consumer budget; the ability of the enterprise to master the minimum wage put forward as a requirement (i.e. the economic situation of the enterprise and the prospects for its development); the employment situation and the possible impact of wage increases; the strength of the trade union and the support of its demands by the employees of the enterprise.

The lower limit of the minimum wage in the enterprise is its value fixed in the sectoral or territorial-sectoral (if any) tariff agreement. Considering that the said agreements apply to a large number of enterprises whose production and economic activity results differ significantly, it is quite obvious that the named value represents the lowest limit of the claims of the trade union of the enterprise.

To determine the level of the minimum wage in the enterprise, put forward as a requirement for the employer, one should proceed from the cost of the minimum consumer budget (MPB), expressed in real purchase prices for this region at the time of the negotiations. It should be emphasized that we are talking about a minimum consumer budget that satisfies the minimum needs of one worker of working age, not only in food and other essentials, but also in spiritual development. At the same time, prices that are actually in force at the present time and directly in the given territory, as well as the availability of conditions for the consumption of goods in state trade, should be taken into account (in the absence of such an opportunity, market trade prices are taken into account). The party representing the interest of the workers must keep in mind that the so-called physiological minimum, which is the basis for determining the state minimum wage by the government, does not even ensure the minimum reproduction of the labor force. It provides only the minimum acceptable physiological level of consumption, focused on the availability of certain stocks of food, clothing and other vital means of subsistence. The use of such a BCH is permissible only in a limited period of connection with an extreme situation. Its continued use leads to exhaustion and physical extinction of the workforce.

Of course, every enterprise is unlikely to be able to carry out qualified calculations of the cost of the minimum consumer budget. It is enough for the enterprise to use the calculations carried out by the regional bodies of state statistics. Even better, if such calculations are independently carried out by regional associations of trade unions and timely inform enterprises about changes in the cost of living in the region.

Taking into account the rather wide differentiation of wages at enterprises, which has developed as a result of price liberalization, it can be said in advance that for some enterprises the real cost of the MPB will be too high to establish a minimum wage, while others have long overcome this milestone. The last thing in negotiations should focus on the achieved level of wages.

Low-income businesses, on the other hand, should use the cost of the BCH as a starting point for subsequent bargaining. But already before the start of negotiations, the trade union must determine the lower limit of its demands, i.e. the level of remuneration to which he can agree after the opposing side, in the course of tariff negotiations, will express his arguments in favor of reducing the requirements of the trade union.

In order to conduct equal negotiations on the regulation of wages with representatives of the employer, the trade union on the eve of them must do a great job of collecting and analyzing the necessary economic information, calculate the funds necessary for the introduction of new wage conditions, identify and analyze the sources of their coverage, assess the real possibilities of the employer in raising wages to the required level and its possible consequences for the development of the enterprise.

An additional argument confirming the validity of the requirements put forward can be an analysis of the movement of wages, prices for consumer goods and services and financial indicators activities of the enterprise for the previous year, in other words, an assessment of changes in the standard of living of workers (their losses).

During negotiations, the level of wages is discussed, and the collective agreement reflects the level of wages, i.e. wages guaranteed to the employee in the performance of established labor standards or official duties, regardless of the results of the production and economic activities of the enterprise. At the same time, trade unions are interested in ensuring that the share of wages protected by the collective agreement is as high as possible.

Wages can be considered reliably protected by the agreement (if they are at a sufficient level), if the share of the wage rate is 70-75%. Of course, in today's unstable situation of general insecurity, the issue of tariff guarantees may seem secondary. It seems, however, that neglecting it can have negative consequences not only in the current period, but also in the long term: the manager may develop a habit and, in a stable economic situation, improve the situation of the enterprise at the expense of employees.

Simultaneously with the determination of the minimum, a trade union or other representative body authorized by employees proposes a differentiation of tariff terms of payment: tariff scales, official salary schemes and other systems for the ratio of remuneration of workers of various professional - skill groups. Solving the issue of differentiation of tariff terms of payment is no less important than establishing a minimum wage, since both the reproductive and stimulating role of wages also depend on it.

Differentiation of tariff conditions can be built in the form of a single tariff scale (ETC), on which all qualification categories workers, professionals and managers.

By presenting a scheme for the formation of a basic salary in accordance with the complexity of the work performed and the qualifications of the employee, the ETC serves as a means of ensuring social justice and implementing the principle of equal pay for equal work, regardless of the area of ​​its application. At the same time, it creates social protection for employees, since it guarantees a certain level of payment, taking into account the complexity of the functions performed and the qualifications of the employee.

For employers, the ETC serves as a clear guide to possible trends in the labor market. Knowing the ratios of wages for various categories of workers and their qualification levels accepted in society, they will more easily find the most rational options for generating wages to attract and retain the most productive workers, to stimulate high labor efficiency, and also to calculate

production costs.

The main task of the ETC is to regulate the conditions of remuneration on the basis of a single, comparable assessment of its complexity, to eliminate all existing deformations and prerequisites for discrimination of certain professional groups of workers. The fundamental principles of building ETC are aimed at this:

• coverage by a single tariff scale for all types of activities;
• grouping of professions of workers, positions of employees on the basis of the commonality of the functions performed;
• assignment to the ETC categories of occupations of workers and positions of employees on the basis of taking into account the complexity of the functions performed.

The choice of the type of increase in tariff coefficients (progressive, uniform, regressive) is important. More often used in practice, a uniform increase in coefficients is the most objective and rational, since it stimulates employees to continuously improve their skills, without at the same time contributing to a significant gap in pay from low- and medium-skilled workers. However, during periods of crisis, when there is a sharp decline in production, significant financial difficulties arise, unemployment increases and many social problems, a temporary deviation from the principle of an equal relative increase in tariff coefficients is possible. In such a situation, the choice of the type of ratios should be consistent with financial capabilities and the tension of the social situation. This can be a type of absolute increase in rates with a relative decrease in odds, or an equal relative increase in odds up to a certain threshold, after which regression begins.

Compensation and incentives for especially talented and efficient workers can be carried out with this variant of ratios through individual forms of payment, incentive systems that are purposeful.

If an enterprise chooses the 18-digit ETC of the public sector as the basis for organizing wages, then it can, at its discretion, either use it without change or adjust the distribution of various categories of employees by qualification categories, the number of such categories. Thus, their own priorities in the remuneration of certain professional groups of workers can be created.

Along with the preservation of traditional payment systems at most enterprises,

based on tariff rates and salaries, in new structures - joint-stock companies, cooperatives, partnerships, etc. - more and more non-traditional forms of organization of remuneration began to appear. Such systems, as a rule, are developed directly at enterprises, having first passed experimental verification, and then they are included in the collective agreement for practical use.

An analysis of non-traditional wage systems shows that the employee's earnings are, as a rule, completely dependent on the final results of the work of the labor collective. Therefore, the use of such systems is advisable where the labor collective is fully responsible for the results of work.

The collective agreement also contains the amounts and conditions for the payment of additional payments and allowances of a compensatory and incentive nature to the basic salary.

When concluding a collective agreement, the norms of additional payments for working conditions are established based on the socio-economic severity of this problem at the enterprise (namely: the number of jobs with unfavorable working conditions, their provision with workers of the necessary qualifications, technical and organizational possibilities for reducing jobs with unfavorable conditions, the ratio levels of wages of workers engaged in heavy and hazardous work, with an average wage at the enterprise as a whole), as well as the financial capacity of the enterprise to provide a higher level of compensation payments.

Due to the need to take into account a wide range of features related to working conditions, the enterprise may adopt various options for establishing compensation payments for this factor.

Similar approaches and options may be taken with regard to other guarantees and indemnifications. For example, the allowance for the mobile nature of labor may also be set at the same absolute rate for all workers, regardless of their qualifications.

The collective agreement also reflects the forms and systems of wages, the procedure for indexing wages. The choice of payment system is the prerogative of the employer. The management of the enterprise, based on the tasks for the production of products, the requirements for its quality and delivery time, the ability of employees to influence the implementation of existing production reserves, taking into account professional qualifications and other features, develops specific payment systems and proposes them for inclusion in the collective agreement. The trade union may not agree with the proposed systems if they require excessive intensification of labor and threaten to harm the health of the worker.

1.6 Foreign experience of remuneration

Democratization of public life, transition to market relations, expansion of rights and independence labor collectives in economic activity, including the choice and development of their own models of wages, not only do not exclude the regulation of wages at different levels, but also increase its need. Otherwise, serious social conflicts, further imbalance of the mass of commodities and money circulation, lowering the standard of living of the population. What should be the mechanism for regulating wages in modern conditions?

In this regard, the experience of foreign countries, the so-called classical market (USA, France, Germany, Sweden and Japan).

The main forms of wage regulation there are:

• state regulation - the establishment of a minimum wage, the maximum size of its growth during inflation, tax policy;
• collective agreement regulation at the national and industry level- on a contractual basis between the government, the management of industries and trade unions, the general procedure for indexing incomes, the forms and systems of wages, the size of one-time increases in its level, social payments and benefits (including unemployment benefits) are determined;
• corporate collective agreements - firms set the size of tariff rates and salaries, additional payments and allowances, approve a system of profit sharing, and so on;
• labor market - determines the average wage, etc.

All of these forms are closely interconnected, interact and influence each other, creating a single mechanism for regulating wages.

Russia is gradually adopting the experience of wages in Western countries.

1.7 Composition and structure of the enterprise payroll

The payroll fund (FZP) is one of the most important indicators of the labor plan, and includes the amounts of wages accrued by the enterprise, regardless of their source of financing.

The payroll includes: all amounts of wages accrued by the enterprise in cash for hours worked and not worked, incentive bonuses and allowances, compensation payments related to, bonuses and lump-sum incentive payments, as well as payments for food, housing, fuel.

The following are subject to inclusion in the payroll:

1. Payment for hours worked (basic salary):

1.1. Wages accrued to employees at tariff rates and salaries for hours worked - this is the tariff payroll fund.

The payroll fund for the tariff is determined by the formula:

where is the hourly wage rate for a worker of the i-th category, rub.;

- the list number of workers of the i-th category, people;

- annual effective working time fund of the 1st working i-th category, hour.

1.2. Incentive surcharges and bonuses to tariff rates and salaries for professional skills, combination of professions, etc., are determined in accordance with the Regulations on remuneration adopted at the enterprise.

1.3. Bonuses and remuneration of a regular or periodic nature:

where is the coefficient taking into account premiums, %

1.4. Compensation payments related to the mode of work and working conditions:

a) additional payment for work in harmful or dangerous conditions and heavy work;

b) extra pay for working at night. Night time is considered from 8 pm to 8 am, for every hour night work surcharge is set in % of the hourly tariff rate.

Extra pay for night work:

where is the coefficient of additional payments for work at night, shares of units;

– hourly wage rate for a worker of the i-th category, rub.;

- the list number of workers of the i-th category, working at night

time, people;

- annual effective fund of working hours worked at night

time for 1 worker of the i-th category, hour.

c) payment for work on weekends and holidays is carried out at a double rate:

where is the hourly wage rate for workers of the i-th category on holidays, rubles;

- the list number of workers of the i-th category, working on holidays

days, people;

- annual effective fund of working time of the 1st working of the i-th category,

working on holidays, hour.

d) payment for overtime work, additional payments for processing the average monthly norm of working time is carried out in the amount of 50% of the hourly tariff rate.

Surcharges for processing the average monthly norm of working time:

where is the coefficient of the hourly tariff rate, shares of units;

- the list number of workers of the i-th category, working overtime,

- the annual volume of processing of 1 worker of the i-th category, hour.

e) payments due to regional regulation of wages according to regional coefficients, northern allowances.

Basic wage fund, taking into account regional coefficients and northern allowances:

1.5. Compensation for the labor of skilled workers, managers, specialists of enterprises and workers not released from their main work and involved in training, retraining and advanced training.

1.6. Pay for special breaks.

1.7. Remuneration of labor of persons employed part-time.

1.8. Payment of the difference in salaries during temporary substitution.

1.9. Remuneration of employees not on the payroll.

2. Payment for hours not worked in accordance with the law:

2.1. Payment for annual and additional holidays.

2.2. Payment for study holidays.

2.3. Payment of additional vacations provided under the collective agreement to employees.

2.4. Payment for preferential hours for teenagers.

2.5. Payment to employees to donors for the days of examination, blood donation and subsequent rest.

2.6. Payment for forced absence.

2.7. Payment for downtime through no fault of the employee.

2.8. Payment for the period of training of employees aimed at advanced training.

2.9. Amounts paid by the enterprise for unworked time to employees forced to work part-time at the initiative of the administration.

2.10. Remuneration of labor of employees involved in the performance of state or public duties.

3. One-time incentive payments:

3.1. One-time bonuses regardless of the sources of their payment.

3.2. Remuneration based on the results of work for the year, for the length of service.

3.3. Material aid.

3.4. The value of shares given to employees free of charge as incentives or incentives for the acquisition of shares.

3.5. Other one-time incentives, including the value of gifts.

3.6. Financial compensation for unused vacation.

3.7. Additional payments when granting annual leave in excess of vacation amounts

4. Payments for food, housing, fuel:

4.1. The cost of food and products provided free of charge to employees of certain sectors of the economy in accordance with the law.

4.2. Payment of full or partial cost of food, providing it at reduced prices or free of charge in excess of what is required by law.

4.3. The cost of free housing and utilities in accordance with the law.

4.4. The cost of fuel provided to employees free of charge.

4.5. Funds for reimbursement of expenses for employees to pay for housing in excess of those provided for by law.

Under the system of remuneration is understood the method of calculating the amount of remuneration payable to employees of the enterprise in accordance with the labor costs they have incurred or according to the results of labor. Enterprises independently develop and approve the forms and systems of remuneration - tariff rates and salaries. At the same time, state tariff rates and salaries can be used by management as guidelines for accounting for wages depending on the professions, qualifications of employees, and the complexity of the conditions of the work performed.

Forms of remuneration, depending on the amount of labor and time, are divided into two main groups (Article 83 of the Labor Code of the Russian Federation).

Time wage applies to all categories of workers. Time wages are paid per unit of time (usually an hour of work) in accordance with the tariff rate. The main document in calculating the earnings of a time worker is the time sheet. In this case, the accountant needs to know the amount of time worked and the tariff rate of each employee.

The wage fund of workers who are on a time-based - bonus wage system can be calculated using the formula:

where is the coefficient that takes into account premiums, shares of units;

- district coefficient, shares of units;

- coefficient taking into account northern allowances, shares of units.

With piecework pay prices are determined based on the established categories of work (how difficult this particular work is considered), tariff rates and production rates (or time standards).

The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) rate of output. It can also be determined by multiplying the hourly (daily) tariff rate corresponding to the category of work performed by the established time norm in hours or days.

In this case, it is necessary to proceed from the tariff rates (salaries) of the work performed, and not from the tariff category assigned to the employee (a highly qualified employee should have the same rates as a lower-skilled employee if he copes with the work).

Piece rates do not depend on when the assessed work was performed - day, evening or night, as well as overtime work - to take into account these factors of work, there are special types surcharges

The average salary of employees as a whole for the enterprise is calculated based on the wage fund of employees on the payroll:

where is the wage fund of employees on the payroll, thousand rubles;

– average number of employees, pers.

PRACTICAL PART

2 ORGANIZATION OF PAYMENT IN JSC "SEVERNYE MN"

2.1 Brief description of the organization

Open Joint Stock Company "Northern Trunk Oil Pipelines" (JSC "SMN") is a link in the unified oil transportation system of JSC "AK" Transneft ", connecting the oil-producing region in the north of the European part of Russia with the center of the country.

Open Joint Stock Company "Northern Trunk Oil Pipelines" was established on April 19, 1973 as part of the USZMN (Administration of the North-Western Trunk Oil Pipelines), as the "Ukhta Regional Oil Pipeline Administration" (Ukhta RNU), serving the Usa-Ukhta oil pipelines with a length of 409.1 km and "Ukhta - Yaroslavl" with a length of 1132.875 km.

In accordance with the Decree of the President of the Russian Federation of November 17, 1992 No. 1403 “On the specifics of privatization and transformation into joint-stock companies state enterprises, production and research and production associations of the oil, oil refining industry and oil products supply " Production Association of the Northern Trunk Oil Pipelines was transformed into the Open Joint Stock Company "Northern Trunk Oil Pipelines".

Legal address: 169300, Russian Federation, Komi Republic, Ukhta, A. Zeryunov Avenue, 2/1.

JSC "SMN" has the following branches:

• Usinsk Regional Oil Pipeline Administration (Usinsk RNU)

Location: 169706, Russian Federation, Komi Republic, Usinsk, headquarters.

• Ukhta Regional Oil Pipeline Administration (Ukhta RNU)

• Vologda Regional Oil Pipeline Administration (Vologda RNU)

Location: 165391, Russian Federation, Kotlas district, Arkhangelsk region, Privodino settlement.

• Workshop of technological transport and special equipment (TsTTiST)

Location: 169300, Russian Federation, Komi Republic, Ukhta - 18, oil pipeline.

• Base of production and technical maintenance and equipment assembly (BPTOiK)

Location: 169300, Russian Federation, Komi Republic, Ukhta - 18, oil pipeline, BPTOiK.

The main activities of the Company are:

• transportation of oil through the system of main pipelines;
• oil storage;
• shipment of oil from loading points, delivery for export;
• operation of main oil pipelines, tank farms and pumping stations, equipment;
• implementation of capital construction works, overhaul, technical re-equipment, reconstruction, diagnostics of MP facilities;

App. 1 presented organizational structure management apparatus of JSC "SMN", and in app. 2 production structure enterprises.

Three regional oil pipeline departments (RNU) are subordinated to the management apparatus - Usinsk RPD, Ukhta RPD and Vologda RPD, which ensure the technological readiness of the entire complex of equipment and the linear part on the fixed sections of the oil pipeline in order to ensure uninterrupted reception of oil from the fields and supply oil to consumers in the amount of assignments.

2.2 Composition and structure of staff

All employees of the oil transportation system are divided into the following categories of employees:

• workers;
• managers and engineering and technical workers (ITR) - workers directly related to the technical management of the production process;
• employees - employees who perform the functions of accounting, supply, marketing, etc. and are not directly related to equipment and production technology.

The number of employees of OAO Severnyye OPP is regulated in accordance with the “Standards for the number of workers and employees of subdivisions of the AK Transneft system”.

These standards are designed to ensure the regular placement of employees of JSC "Severnye OPP".

The headcount standards have been developed for facilities, types of work and subdivisions of OAO Severnyye OPP, provide for payroll employees, taking into account the creation of normal working conditions, ensuring labor safety and protecting the health of workers, as well as shift maintenance of oil trunk transportation facilities.

The number calculated according to the standards is the maximum. If, as a result of better organization of labor, production and management, the actual number of employees is less than the normative one and at the same time the qualitative performance of the specified volumes of work is ensured in the absence of violations of labor protection requirements, safety regulations and fire safety, then the actual number should not increase to the normative value.

The names of positions and professions of these standards are given in accordance with the current All-Russian classifier occupations of workers, positions of employees and wage categories (OKPDTR), put into effect by the Decree of the State Standard of Russia dated December 26, 1994 No. 367 (with subsequent amendments and additions), the Uniform Tariff - qualification handbook jobs and professions of workers.

The norms for the number of workers of main oil pipelines have been developed taking into account the rational organization of jobs, sites, services, and industries.

This is ensured by the use of brigade forms of labor organization, rational layout of the workplace and equipping it with modern types of office equipment, timely logistics and transport support, and the use of advanced techniques and methods of work.

The dynamics of the composition and structure of the personnel of OAO SMN for 5 years is shown in Table. 2.

table 2

Dynamics of the number of personnel of OJSC "Northern oil pipelines"

Staff enterprises				01/01/2004		01/01/2005		Change 2004 to 2003,
1. Workers

Continuation of the table. 2

2. Leaders
3. Specialists
4. Employees
Total:

As of January 1, 2005, the total number of employees of OJSC Northern Trunk Oil Pipelines amounted to 2,653 people. In 2004, the number of the Company's personnel changed significantly. The total number of employees of the enterprise in comparison with 2003 increased by 7,2 % or for 178 people. From the categories of personnel it can be seen that the increase in the number is observed to a greater extent due to the increase in managers, specialists and workers. These changes are due to an increase in the staff due to the reorganization of linear production - dispatching stations (LPDS) into regional oil pipeline departments (RNU) and the commissioning of a new ABK.

An analysis of the composition of the employees of JSC "SMN" showed that in 2003, compared with 2002, the number of employees of the enterprise was replenished by 178 people, of which 127 people. - men and 51 people. - women. Taking into account the specifics of oil pipeline transport, men have the largest share of the workforce at the enterprise - 77.7%.

The age structure of the personnel of OAO SMN is shown in fig. 2.

Rice. 2. Age structure of personnel

In recent years, the influx of young people to the enterprise has increased. As of January 1, 2005, the number of young people under the age of 30 was 771 people (29.1% of the total number of employees of the Enterprise, in 2003 - 687 people). The number of employees aged 50 years and over is 14% of the total number of employees of 371 people (in 2003 - 324 people or 13% of the total number of employees).

The technical and economic performance of the oil and gas transportation system largely depends on the qualification level and efficiency of the use of personnel, on the level of their knowledge, professional training, and creative activity.

2.3 Frame movement analysis

Personnel movement analysis is carried out on the basis of the following coefficients:

1. The recruitment rate is the ratio of the number of employees hired for the analyzed period to the average headcount for the same period.

2. Staff retirement rate - the ratio of the number of employees dismissed for all reasons for the analyzed period to the average headcount for the same period.

3. The coefficient of total turnover is equal to the ratio of the total number of hired and retired employees to the average number for the period under review.

The dynamics of the movement of personnel is presented in Table. 3.

Table 3

Personnel dynamics

Indicators			Change,
Number at the beginning of the year, people
Received, man.
Dropped out during the year, pers.
Consisted at the end of the year, pers.
Average headcount, pers.
Personnel acceptance rate, %
Retirement rate, %
Total turnover ratio, %

According to Table. 3 shows that the number of employees hired during 2004 compared to 2003 increased by 53 people, and the number of retired employees during 2004 increased by 46 people. This can be explained by the new personnel policy enterprises.

In the context of the reorganization of OJSC "Northern oil pipelines", issues of practical application are of particular importance. modern forms personnel management, allowing to increase the social - economic efficiency production. In this regard, the company begins to revive work with personnel, which today is at the stage of searching for the most appropriate methods of working with personnel in this direction. For this purpose, the experience of other organizations of the fuel and energy complex is being studied.

The turnover ratio on admission in 2004 decreased by 0.2% compared to 2003, while the turnover ratio on disposal practically remained at the same level. The overall turnover ratio decreased by 0.1%.

2.4 Description of the forms and systems of remuneration operating at the enterprise

JSC "Northern oil pipelines" applies tariff system wages, form of payment time - premium.

The formation of the system of remuneration of employees of the enterprise is carried out on the basis of the “Regulations on the remuneration of employees of OJSC “Northern oil pipelines”.

"Regulations on remuneration" is determined by:

• wage;
• bonuses for production results, remuneration based on the results of work for the year, allowances for tariff rates and salaries, remuneration for length of service;
• compensatory payments related to the regime, working conditions:

a) regional and northern allowances;

b) for continuous work experience in the northern regions;

c) additional payments for working conditions;

d) extra pay for night work;

e) allowances for the mobile nature of work, etc.

The Regulation is aimed at improving the wage system based on the Basic Unified Tariff Scale (BETS) (see Table 4).

The tariff rates and official salaries given in BETS are reviewed in the manner and within the time limits specified in the tariff agreement.

The distribution of positions and professions of employees of organizations by salary levels is carried out in accordance with the Classifier of Professions and Positions of Employees, Specialists and Managers.

2.5 Calculation of the payroll structure for 2004

1. Pay for hours worked

1.1. Calculation of wages at tariff rates and salaries:

• workers
• specialists

1.2. The amount of the bonus for the main results of the economic bonus:

• workers
• specialists

1.3. Allowances, allowances.

Working hours and working conditions.

1.3.1.1. Payments due to regional regulation of wages:

- regional coefficient:

• workers - 37673 thousand rubles;
• specialists - 46734 thousand rubles

- northern allowance:

• workers- 67326.1 thousand rubles;
• specialists- 77859.8 thousand rubles.

1.3.1.2. Surcharges for work in harmful or dangerous conditions and heavy work.

• workers-342.6 thousand rubles;
• specialists- 0 thousand rubles.

1.3.1.3. Extra pay for night work:

• workers
• specialists

1.3.1.4. Extra pay for irregular working hours.

• workers- 335.7 thousand rubles;
• specialists- 0 thousand rubles.

1.3.1.5. Payment for work on weekends and holidays is carried out at a double rate:

• workers
• specialists

1.3.1.6. Overtime pay:

• workers
• specialists

1.3.1.7. Allowance for shift work.

• workers- 1658.6 thousand rubles;
• specialists- 726.6 thousand rubles.

1.3.1.8. Other payments:

• workers- 828 thousand rubles;
• specialists- 0 thousand rubles.

Tariff rates and salaries are shown in Table. 5.

Table 5

Surcharges and allowances, (thousand rubles)

Name of indicator		Specialists
Bonuses for excellence
Premiums for excellence (drivers)
Additional payments for combining professions
Surcharges for expanding service area
TOTAL:		2396 , 1

• workers- 898 thousand rubles;
• specialists- 3502.8 thousand rubles.

Basic wage fund, taking into account the regional coefficient and northern allowances:

• workers
• specialists

Total basic salary: - for workers = 244022.3 thousand rubles;

- from specialists = 288,000.1 thousand rubles.

2. Payment for hours not worked

2.1. Vacation pay:

• workers

where is the duration of the vacation, days

• specialists

2.2. Other payments.

• workers- 10845.5 thousand rubles;
• specialists- 16003 thousand rubles.

3. Lump sum incentive payments

3.1. Compensation at the end of the year.

• workers- 20130 thousand rubles;
• specialists- 19066 thousand rubles.

• workers- 8631.9 thousand rubles;
• specialists- 10565.2 thousand rubles.

• workers- 4256.7 thousand rubles;
• specialists- 4766 thousand rubles.

Total wage fund: - for workers = 328462.5 thousand rubles;

- from specialists = 379537.6 thousand rubles.

Average annual salary:

• 1 worker

• 1 specialist

Average monthly salary:

• 1 worker

• 1 specialist

To consider the dynamics of wage bill in 2004 compared to 2003, in Table. 6 we will present the data on payroll in 2003.

In table. 7 shows the payroll in 2004.

Table 6

Payroll in 2003, (thousand rubles)

Continuation of the table. 6

activities
1.3. Surcharges, allowances, total
including
1.3.1. Compensation related to working hours and working conditions
allowance)
and hard work
Overtime pay
Other payments
1.3.2. Incentive bonuses and allowances rates and salaries
1.4. Compensation for unpaid workers
2.1. Vacation pay
2.2. Other payments
3.2. Financial assistance to all employees
3.3. Other lump sums

Table 7

Payroll in 2004, (thousand rubles)

Name of indicator		Including
			Specialists
Average headcount, people
Salary fund	708000,1	328462,5	379537,6
including:
1. Pay for hours worked
1.1. Salary based on rates and salaries
1.2 Award for the main results of economic activities
1.3. Surcharges, allowances, total
including
1.3.1. Compensation related to working hours and working conditions
Payments due to district regulation wages (district coefficient + northern allowance)

Continuation of the table. 7

Surcharges for work in harmful or dangerous conditions and hard work
Extra pay for night work
Extra pay for irregular working hours
Pay for work on weekends and holidays
Overtime pay
Shift work allowance
Other payments
1.3.2. Incentive bonuses and allowances rates and salaries
Bonuses for excellence
Premiums for excellence (drivers)
Additional payments for combining professions
Surcharges for expanding service area
1.4. Compensation for unpaid workers
2. Payment for hours not worked
2.1. Vacation pay
2.2. Other payments
3. Lump sum incentive payments
3.1. Annual performance bonuses
3.2. Financial assistance to all employees
3.3. Other lump sums
Average monthly salary of 1 employee

The payroll fund in 2004 increased by 29.04% compared to 2003. This happened due to the indexation of wages and an increase in the number of employees.

The share of the wage fund of workers in the total wage fund in 2004 decreased by 1.84% compared to 2003, while the share of the wage fund of specialists increased. This is due to the redistribution of income between specialists and workers.

The composition and structure of the enterprise payroll on annual report 1 - T, which includes not only the wage fund at the expense of cost, but also payments at the expense of funds provided in the estimate of social and hospitality expenses for 2003-2004. present in the table. 8 and visualize in Fig. 3 and 4.

Table 8

The composition of the payroll

Name of articles	FZP in 2003		FZP in 2004
		For 1 employee (per month),		For 1 employee (per month),
1. Salaries and tariffs
2. District coefficient and northern allowance

Continuation of the table. eight

3. Prize for the main results of households. activities
4. Reward at the end of the year
5. Surcharges and allowances
6. One-time incentive awards
7. Other payments
Total payroll	548655,5		708000,1

Rice. 3. The structure of the payroll at OAO Severnyye OPP for 2003

Rice. 4. The structure of wages and salaries in JSC "Northern oil pipelines" for 2004

An analysis of the wage bill over the years shows that the structure of the wage bill has not undergone significant changes and has remained at the same level.

2.6 Calculation of the share of labor costs in the cost of production

The cost structure of the enterprise by economic elements is presented in Table. 9.

Table 9

Dynamics of the cost structure for oil pumping by economic elements

Cost elements					absolute change,	Growth rate, %
1. Material costs - Total
including:
materials
Fuel
Oil for own needs
Gas for own needs
2. Energy costs					+ 145994
El./energy
Thermal energy
3. Wage fund					+ 166891
4. Unified social tax
5. / Wear / amortization
6. Other costs - total					+ 204131
including:
Overhaul
Communication services
Transport services
Security Services
Land payment (rent)
Personnel training
Expenses for MN diagnostics
Insurance costs
Leasing payments
Others Other
TOTAL costs					+ 717466
7. Taxes as part of s / s
TOTAL costs					+ 718729

payroll fund:

where is the wage fund calculated in paragraph 2.5.;

– payments of a social nature and social benefits and compensations

(included in the "non-operating expenses")

2.7 Evaluation of the effectiveness of the use of funds for wages in 2004

Indicators of the effectiveness of the use of the payroll fund are presented in table. ten.

Tables 10

Index			Deviation,
Revenues from sales products
Net profit
Salary fund
Revenue attributable to 1 ruble salary
The amount of net profit per 1 ruble salary

In 2004, the performance indicators for the use of labor remuneration decreased noticeably as compared to 2003. This happened as a result:

• reducing the tariff for oil transportation;
• increase in the cost of production.

To obtain the necessary profit and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of wages. If this principle is not observed, then there is an overexpenditure of the salary fund, an increase in the cost of production and a decrease in the amount of profit.

To characterize the relationship between the growth rates of labor productivity and average wages, the lead coefficient is calculated:

where - the growth rate of the average annual output of 1 employee,%;

- the growth rate of the real average annual wages of 1 employee, %.

Due to the fact that annual inflation is 15%, in 2004 the real average annual salary of an employee of the enterprise will be

The calculated advance coefficient shows that the growth of the average annual salary corresponds to the growth of the average annual output. The value of this coefficient, although not positive, tends to its normative value.

To determine the amount of savings or overspending of the wage fund due to a change in the relationship between the growth rates of labor productivity and its payment, you can use the following formula:

In our case, the higher rates of wage growth compared to the growth rate of labor productivity contributed to the overspending of the wage fund in the amount of 110,606.3 thousand rubles.

CONCLUSION

At this enterprise, a time-based - premium form of remuneration is used. First of all, this is due to the fact that the role of labor resources at the enterprise cannot affect the increase in output (volumes of transported oil), due to strict regulation production processes, that is, ensuring the uninterrupted reception of oil from oil producing enterprises, pumping and delivering it to consumers in accordance with transportation agreements concluded with oil producers

JSC "Northern oil pipelines" is a socially oriented enterprise. For the time actually worked, the employee receives a bonus in addition to the basic salary. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work. The average salary of employees in OAO SMN is one of the highest in the Komi Republic.

Dynamics of payroll for 2003-2004 showed that it grew by 29.04% and amounted to 708,000.1 thousand rubles. This happened due to the indexation of wages and an increase in the number of employees. The share of the payroll fund in the total cost estimate for 2 years remained practically unchanged and amounted to 21.3% in 2004.

The growth rate of wages outpaces the growth rate of labor productivity, which is a negative point. In this regard, in 2004 there was an overexpenditure of the wage fund in the amount of 110,606.3 thousand rubles.

• the department of labor and wages must ensure an accurate calculation of the remuneration of each employee in accordance with the quantity and quality of labor expended;
• not to allow wage growth to outpace labor productivity growth;
• analyze the labor market (supply and demand) and, accordingly, adjust the wages of employees of your enterprise;
• for the purpose of social protection of low-paid workers, the tariff scale should provide for a higher inter-category ratio in the lower ranks than in the higher ranks;
• carry out periodic revision of tariff rates and other elements of the tariff system.

REFERENCES

1. Artamonova G.A., Protchenko T.A. Workshop on the economics of production: Tutorial. - Ukhta: UII, 1995. - 57 p.

2. Economics of the enterprise: Textbook / V.P. Volkov, A.I. Ilyin, V.I. Stankevich and others; Under. ed. A.I. Ilyina, V.P. Volkov. - M .: New knowledge, 2003 - 677 p. - (Economic Education)

3. Savitskaya G.V. Analysis of the economic activity of the enterprise - 4th ed., Revised. and additional - Minsk: LLC "New Knowledge", 1999. - 688 p.

4. Zaitsev N.L. Economics of the organization. - M .: "Exam", 2000 - 768 p.

5. Enterprise Economics: Textbook for universities / Ed. Prof. V.Ya. Gorfinkel, prof. V.A. Shvandar. - 3rd ed., revised. and additional – M.: UNITI - DANA, 2002. – 718 p.

Accounting for labor and wages rightfully occupies one of the central places in the entire accounting system at the enterprise.

The methodology for analyzing the remuneration system is largely unique for each organization and depends mainly on the goals set. Any enterprise has its own set of indicators for evaluating business productivity, but at the same time, we can talk about several groups of indicators that are typical, common to most companies and form the basis for analyzing the remuneration system.

Consider the composition and structure of the personnel of the enterprise (table 1).

Table 2.1

The composition and structure of the personnel of PKF Stroymontazh LLC

Index
		Leaders		Specialists
1. Enterprise personnel
2. Structure of personnel by gender
3. Age composition of the staff
4. Distribution of personnel by length of service
over 5 years
5. Educational level
Secondary special
Incomplete Higher

Thus, from table 1 it can be seen that a total of 81 people work for the enterprise, while 12 people (14.81%) occupy managerial positions, 17 people (20.99%) are specialists, 52 people (64.20%) are workers . At the same time, there are 19 women at the enterprise, 62 men (Figure 2). A large proportion of managers are men (10 people), workers are also mostly men (48 people), but the specialists at the enterprise are mostly women (13 people out of 17).

Figure 2 - Structure of personnel by gender

The organization employs mostly young professionals. The main age of the personnel of the enterprise is 37-50 years old (37% or 30 people), 32% of employees are aged 26 to 36 years old, 25% are aged 18 to 25 years old, and only 6% of the staff are over 50 years old (Figure 3) .

Figure 3 - Age composition of the staff

Figure 6 shows that 31% of employees have been working for the company for more than 5 years, 27% have been working for the company for 3 to 5 years, 28% for 1 to 3 years, and 14% have less than one year of work experience.

Figure 4 - Distribution of personnel by length of service

Figure 4 shows that 47% of employees have higher education, 16% have incomplete higher education, and 37% have specialized secondary education. This indicates the high qualification of the staff of the organization.

Figure 5 - Educational level

Imagine the staffing of the company's employees (table 2.2).

Table 2.2

Staffing of PKF Stroymontazh LLC

	Job title	Number of employees	Salary, rub.
	CEO
	Chief Accountant
	Production director
	HR Director
	Commercial Director
	CFO
	Head of Transportation and Storage Department
	Head of Sales Department
	Head of Procurement Department
	Head of the Marketing Department
	Accountant
	HR manager
	Sales Manager
	Purchasing Manager
	Marketing Manager
	Economist
	Foreman
	Installer
	Forwarding driver
	Warehouse Manager
	Secretary
	Junior service personnel

Table 2 shows that the general director of the enterprise receives a salary of 53.6 thousand rubles. per month. First-level managers have a salary of 40.2 thousand rubles. per month. Managers of the second level have a salary of 29.48 thousand rubles. per month. The company's specialists have a salary of 20.1 to 24.12 thousand rubles. per month. Workers of the enterprise have a salary of 12.06 to 18.76 thousand rubles. per month.

Thus, the company uses a simple time-based wage system.

The disadvantage of time wages is that official salary or the tariff rate is not able to take into account differences in the volume of work performed by employees of the same profession and qualifications. Such differences are due to different levels of labor productivity.

Consider the level of wages of various categories of workers (table 2.3).

Table 2.3

As can be seen from Table 3, the wages of management personnel differ significantly from the wages of specialists (by 11.42 thousand rubles) and workers (by 18.85 thousand rubles).